摘要
分析了当前我国会计学界在引进、介绍、消化西方会计理论的同时 ,其主要任务应是构建适应我国市场经济环境的具有中国特色的会计理论体系。通过对现有会计理论的再次认识 。
This paper analyses that while western accounting theories are introduced and digested, the main task of Chinese accounting theory circles is to establish an accounting theory with Chinese feature which must fit in with the environment of our market economy. Through reanalyzing of current accounting theory ,a tentative idea of established an accounting theory with Chinese feature is put forward.
出处
《太原科技》
2000年第3期8-9,共2页
Taiyuan Science and Technology
