摘要
在现代会计学中 ,收益的确定及计量问题是会计理论所要探讨的主要问题。这不仅因为收益计量理论中至今还存在着许多悬而未决的问题 ,而且还因为收益计量在整个会计计量理论中处于核心地位。从会计理论和方法上的缺陷这一角度探讨会计收益真实性问题具有较大的现实理论意义。
In the modern accounting,the definition of the accounting profit and the quantification are two main topics to be discussed in the accounting theory.It is not only because there are still a lot of problems unresolved in the theory of the profit quantification,but also because the profit quantification is in the core position in all the theories of the accounting quantification.So it is very instructive for the practical theories to probe into the reality of the accounting profit from the defects of the accounting theories and the methods.
出处
《云南财贸学院学报》
2001年第1期68-71,共4页
Journal of Yunnan Finance and Trade Institute
