| 构建我国会计理论体系的经济学思考 |
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| 引用本文： | 沈向光,赵丽英.构建我国会计理论体系的经济学思考[J].燕山大学学报(哲学社会科学版),2004,5(1):92-94. |
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| 作者姓名： | 沈向光 赵丽英 |
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| 作者单位： | 1. 秦皇岛职业技术学院,河北,秦皇岛,066004
2. 河南郑州,第二职业中专,河南,郑州,450053 |
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| 摘 要： | 我国资本市场发生的一系列会计作假、造假问题,暴露了现行的会计理论在解释、指导实务发展方面的效率低下,会计理论体系存在着严重的不足。以what、who、how为逻辑起点重新构建我国的会计理论体系具有十分重要的意义。
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| 关 键 词： | 会计理论 what who how |
| 文章编号： | 1009-2692(2004)01-0092-03 |
| 修稿时间： | 2003年5月15日 |
Reflection on the Construction of a Theoretical Accountancy System in China |
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| SHEN Xiang-guang ZHAO Li-ying . Vocational College of Qinhuangdao,Qinhuangdao,Hebei,China, . Vocational School of Zhengzhou,Zhengzhou,Henan,China.Reflection on the Construction of a Theoretical Accountancy System in China[J].Journal of Yanshan University:Philosophy and Social Sciences Edition,2004,5(1):92-94. |
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| Authors: | SHEN Xiang-guang ZHAO Li-ying Vocational College of Qinhuangdao Qinhuangdao Hebei China Vocational School of Zhengzhou Zhengzhou Henan China |
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| Institution: | SHEN Xiang-guang 1 ZHAO Li-ying 2 1. Vocational College of Qinhuangdao,Qinhuangdao,Hebei,066004,China, 2. Vocational School of Zhengzhou,Zhengzhou,Henan,450053,China |
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| Abstract: | The constant occurrence of cooking accounts in the domestic capital market reveals the problem of low efficiency in accountancy manipulation under the instruction and guidelines of the present accountancy the-ory. This suggests that the present accountancy theory needs overall improving. It is vitally important that we need to construct a new accountancy theory in China with the 3 wh-s (what, who, how) as the logical starting point. |
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| Keywords: | accountancy theory what who how |
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