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| 摘要: |
| 如何建立具有中国特色的会计理论体系 ,一直是我国会计界努力探索的重大课题。本文对会计理论体系的特点、会计理论体系的构建原则 ,以及我国会计理论体系的基本框架等问题进行了探讨。 |
| 关键词: 会计理论体系,逻辑起点,基本框架 |
| DOI： |
| 分类号:F230 |
| 基金项目: |
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| Discussion on Establishment of Accounting Theory System in China |
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LUO Yong CHEN Jie
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| Abstract: |
| How to establish accounting theory system with chinese characteristics,is always a very important issue.The paper discusses the character of accounting theory system,the principle of establishment of accounting theory system,and the basic frame of account |
| Key words: accounting theory system,logical starting point,basic frame |
