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dc.contributor.author王光远
dc.contributor.author贺颖奇
dc.date.accessioned2017-11-14T08:07:14Z
dc.date.available2017-11-14T08:07:14Z
dc.date.issued2000-09-30
dc.identifier.citation管理科学学报,2000,(03):9
dc.identifier.issn1007-9807
dc.identifier.otherJCYJ200003001
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/159275
dc.description.abstract现代会计由财务会计、管理会计和审计三大分支构成 .现代会计的精义在于受托责任 ,其三大分支实质上是从不同的职能和角度 ,反映了受托的本质要求 .本文以此为基础 ,面向未来 ,分别具体地讨论了在新经济环境下 ,现代财务会计与管理会计、现代财务审计与管理审计这四大领域所需研究的重大课题 ,并根据我国的会计理论研究现状 ,指出了我国从事会计科学研究所应注意借鉴的研究方法以及今后的发展方向 .
dc.description.abstractModern accounting is composed of modern financial accounting, modern managerial accounting, and modern auditing. The specialized nature of most accounting research forces a tight focus on specific functions of accounting in narrowly defined environment. The rule of accounting in valuation of securities, in providing information for evaluation performance, and in motivating numbers of an organization are three such function. Also detailed study of these specific function is important, we stress the point that essentials of modern accounting lie in accountability, and so specific functions of accounting only reflect the essential needs of accountability. Based on the above mentioned, we discuss the major issues in the domain of modern accounting, and point out specific research topics in financial accounting, management accounting, financial auditing and management auditing respectively. In addition, we propose that the western research method of “field study” should be used for reference in the native accounting research which is geared to the needs of the future.
dc.language.isozh_CN
dc.subject现代会计
dc.subject受托责任
dc.subject重大问题
dc.subjectmodern accounting
dc.subjectaccountability
dc.subjectmajor issues
dc.title关于现代会计科学的若干重大问题
dc.title.alternativeMajor issues of modern accounting
dc.typeArticle


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