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dc.contributor.author曾源
dc.date.accessioned2017-11-14T01:08:49Z
dc.date.available2017-11-14T01:08:49Z
dc.date.issued2004-07-15
dc.identifier.citation财会通讯,2004,(14):36-37,62
dc.identifier.issn1002-8072
dc.identifier.otherCKTX200414006
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/139894
dc.description.abstract本文从我国会计准则的形成与变迁出发,分析了我国会计准则的现状及其存在的缺陷,并从哲学的角度分析了会计准则变迁的原因及导致会计准则变迁的根本动力,得出会计准则的变迁是会计理论与会计实践辨证统一的结论,最后,在此基础上提出我国会计准则变迁的目标。
dc.description.abstractBeginning with the form and variance of Chinese accounting standard, the author analyze the actuality and limitations of the accounting standard, and construe the cause and the ultimate power of the accounting standard. In a conclusion, variance of accounting standard is the unification of the accounting theory and practice. At last, the author point out the aim of the variance.
dc.language.isozh_CN
dc.subject会计准则变迁
dc.subject会计理论
dc.subject会计实践
dc.subjectVariance Accounting standard Accounting theory and practice
dc.title会计准则的变迁是会计理论与会计实践的辨证统一
dc.title.alternativeAccounting Standard Changes are The Dialectical Unification of Accounting Theory and Accounting Practice
dc.typeArticle


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