运用系统科学建立前后一贯的会计理论体系  

Establishing a Consistent Accounting Theory System Using the Principles of System Science

作　　者：李孝林[1] 孙芳城[1] 

机构地区：[1]重庆工业管理学院

出　　处：《系统科学学报》1999年第2期55-60,共6页Chinese Journal of Systems Science

摘　　要：理论是前后一贯的理性认识.美国的会计本质信息系统论前后一贯而不全面,我国流行的会计两种基本职能论,有巨大突破,但长期相持的信息系统论和管理活动论各自突出一种职能,不能前后一贯.运用系统科学关于结构、本质、职能、目标对应性的原理,分析会计实践,“两论”互补,即可建立前后一贯的会计基础理论体系.在此基础上,以会计对象为基础建立前后一贯的会计准则与方法理论体系.Theory is the consistent rational knowledge. The theory of information system about the nature of accounting of the U. S. A is consistent but not comprehensive. The theory of two basic accounting functions prevailing in our country is a huge breakthrough. But the theory of information system and the theory of management system,which have disagreement for a long time,each stresses one function and are not consistent. Using the principles of system science as to structure, nature function and correspondence of object ,analyz- ing accounting practice and combining the two theories,a consistent accounting basis theory system can be established. And with the basis of accounting object,a consistent accounting standard and accounting method theory system will be set up.

关 键 词：系统科学 前后一贯 “两论”结合 会计理论体系 

分 类 号：F230[经济管理—会计学]