基于可拓学的新旧会计规范分析

2000年以后会计规范(含会计准则和会计制度)随着我国市场经济改革的深入发生了很大变化,本文基于可拓学的集合理论和逻辑推理,通过全面分析制度和准则的矛盾问题,解析了经济条件的蕴含规则,会计制度的可扩性变革,会计准则的相关网和发散树演进及二者互动转换及其矛盾解决,以共轭对理论分析了会计准则和会计制度的最终动态目标和形式必然,形成了会计规范发展目的的最终认识。

The Analysis of the Old and New Standard in Accounting Based on the Extenics

After 2000, with the Chinese reform in market economics, the standard in accounting, which includes the account code and systems, takes great changes. Based upon the assembling theory and logical reason of extenics, this paper analyzes the conflicting problems between the former two completely, such as the containing ability in economic factors, extensive reform in accounting systems, the related net and divergent tree in account code, the interaction conversion between two standards, and its self-contradict solution. It presents the dynamic target and formal inevitability of the account code and systems upon the conjugant pair theory. At last, it reaches the cognition of the developmental purpose in accounting standard.