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dc.contributor.author李明辉
dc.date.accessioned2017-11-14T01:07:49Z
dc.date.available2017-11-14T01:07:49Z
dc.date.issued2000-12-30
dc.identifier.citation地质技术经济管理,2000,(06):61-68
dc.identifier.issn1003-3920
dc.identifier.otherDJGL200006015
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/139272
dc.description.abstract本文从矛盾的普遍性与特殊性原理出发并联系我国的国情 (会计环境及其他因素 ) ,论述了会计必须具有中国特色 ,并对会计中国特色的具体表现做了较为详细的分析 ,指出中国会计的最大特色即在于会计目标主要为考核受托责任服务 ,同时会计管理体制、具体实务、会计理论与方法等方面也表现出自己的特色。在我国会计准则建设过程中 ,在借鉴西方有益经验的同时 ,必须坚持自己的特色 ,防止过分西化。
dc.description.abstractOur accountancy should be kept with Chineseness. This conception is dependent on the accounting situation, among other factors, in China. And it is based on the dialectical principles. It is pointed out that accountancy with Chineseness is characterized mainly by the accounting goal, i.e. service of checking entrustee responsibility. It also manifest itself in accounting management system, practice, and theory and methods. It is concluded that to build up our accounting standard we should stick to the Chineseness and avoid its being over-westernized, though reasonable reference of the Western accountancy is benefitial.\;
dc.language.isozh_CN
dc.subject会计
dc.subject中国特色
dc.subject会计环境
dc.subjectaccountancy
dc.subjectChineseness
dc.subjectaccounting situationx
dc.title试论会计的中国特色
dc.title.alternativeA View of the Accountancy with Chineseness
dc.typeArticle


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