| 公理系统与会计学原理 |
| |
| 引用本文： | 邓先礼,周敏. 公理系统与会计学原理[J]. 重庆大学学报(社会科学版), 1998, 4(3) |
| |
| 作者姓名： | 邓先礼 周敏 |
| |
| 作者单位： | 重庆大学应用数学系，重庆大学应用数学系 重庆 400044，重庆 400044 |
| |
| 摘 要： | 公理系统思想引入会计学理论研究,论证企业会计与预算会计的本质区别在于分属于不同会计公理系统,并通过推证演绎,给出企业会计理论公理系统的基本结构。
|
| 关 键 词： | 公理系统 会计学 企业会计 |
The Axiom System and the Accounting Theory |
| |
| Deng Xianli Zhou Min. The Axiom System and the Accounting Theory[J]. Journal of Chongqing University(Social Sciences Edition), 1998, 4(3) |
| |
| Authors: | Deng Xianli Zhou Min |
| |
| Affiliation: | Deng Xianli Zhou Min |
| |
| Abstract: | In this paper, the idea based on axiom system is induced into the researches on the accounting theory.It also proves that the distinction between the budget and enterprise accounting is the different axiom systems which they belong in. Finally, the basic structure of the axiom system on the enterprise accounting is showed by deductive inference. |
| |
| Keywords: | axtom system accounting theory enterprise accounting |
| 本文献已被 CNKI 等数据库收录！ |
| 点击此处可从《重庆大学学报(社会科学版)》浏览原始摘要信息 |
|
点击此处可从《重庆大学学报(社会科学版)》下载全文 |
