摘要
会计基本理论是对会计最为基础的理论问题的本质和规律性的认识，是整个会计理论的基础，是研究会计应用理论的出发点和前提。本文对会计的本质、会计的目标、会计的对象、会计报告。
The basic theory of accounting is the cognition dealing with the essence and law of accounting theory.It is a basis for the entire accounting theory,and it is also a starting point as well as a premise for the research of the applied accounting theory.This paper aims at systematically describing the nature,purpose,object of accounting,and the accounting report,the relationship between accounting and auditing as well.
出处
《当代财经》
CSSCI
北大核心
1998年第1期43-48,共6页
Contemporary Finance and Economics
关键词
会计基本理论
会计本质
会计目标
会计理论
The Basic Theory of Accounting
The Nature of Accounting
The Purpose of Accounting
The Object of Accounting
The Relationship between Accounting and Auditing.
