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于晓镭在《会计学家》1991年第3期载文认为,国际会计理论体系按理论研究的性质,可分为基础理论体系和应用理论体系两大块。国际会计基础理论是关于国际会计实践的普遍本质,包括以下内容:1.国际会计的对象是国际再生产过程中资金或资本的国际运动过程及其结果,其本质就是这一运动的一般规律和特殊规律。2.国际会计的目标包括三个层次:最终目标是建立世界范围内统一的会计
Yu Xiaolei in the “Accounting Scientist” No. 3 of 1991 that the international accounting theory system according to the nature of theoretical research, can be divided into two basic pieces of the theoretical system and applied theoretical system. The basic theory of international accounting is about the universal nature of international accounting practice, including the following: 1. The object of international accounting is the international movement of capital or capital in the process of international reproduction and its outcome. The essence of this is the general law and special law. 2. International accounting objectives include three levels: the ultimate goal is to establish a unified worldwide accounting