摘要
本文对会计理论的事项法作了综述和评价,比较了事项法与价值法关于会计目标、会计计量、会计处理标准、会计报告、信息操纵和信息使用等方面的差异,并提出了事项法需要探讨的一些基本理论问题。
The paper examines event approach to basic accounting theory.And this event approach research attempts to compare it with value approach about accounting objective,accounting measurement,accouting proedure,accounting report,information manipuation and usefulness.Thus,several basic theoretical issues to event approac* accounting have beenput.
关键词
事项会计
信息
价值判断
event accounting
information
value judgment
