| 论财务会计基本理论结构 |
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| 引用本文： | 林静.论财务会计基本理论结构[J].甘肃联合大学学报(社会科学版),2008,24(6):88-90. |
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| 作者姓名： | 林静 |
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| 作者单位： | 甘肃东华资产管理公司,财务中心,甘肃,兰州,730030 |
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| 摘 要： | 会计基本理论研究和说明会计最核心的概念和原理,财务会计基本理论问题的研究受制于会计实务的发展水平和会计理论工作者的认识水平。财务会计基本理论的结构应包括会计假设、会计职能、会计目标、会计准则、会计要素、会计环境、会计程序等内容。
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| 关 键 词： | 会计理论 会计假设 会计准则 会计环境 |
On the Basic Structure of Financial Accounting Theory |
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| LIN Jing.On the Basic Structure of Financial Accounting Theory[J].Journal of Gansu Lianhe University:Social Sciences,2008,24(6):88-90. |
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| Authors: | LIN Jing |
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| Abstract: | Research and interpretation of basic accounting theory show that core accounting concepts principles and financial accounting theory are influenced by the accountant's level of development and the accounting theorists' level of understanding.The structure of the basic financial accounting theory should include,at least,the assumptions,functions,objectives,standards,components,environment and procedures of accounting. |
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| Keywords: | accounting theory accounting assumption accounting standard accounting environment |
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