应该用会计框图方式讲解《会计原理》业务体系  

We Should Teach the Service System of the Basic Accounting with "The Accounting Frame Map"

作　　者：潘文[1] 

机构地区：[1]广西经济管理干部学院,广西南宁530007

出　　处：《科技信息》2009年第23期152-153,共2页Science & Technology Information

摘　　要：最基础的往往是最关键的。笔者依据政治经济学、哲学基本原理,结合中国会计制度设计的具体做法,提出了在《会计原理》中建立会计基本业务框架——会计框图,站在宏观高度系统性学习和理解会计的新方法。The most basic is often the most crucial. In the opinion of the basic principle of Marxism Plutonomy and Philosophy, banding together the concrete practice of the Chinese Accounting system, the author suggests an ＂Accounting frame map＂ viewpoint which will erect the frame of the basic accounting business, so as to learn and catch on a new practice, standing on a macroscopic and formulated perspective o

关 键 词：会计 基础业务 体系 框图 

分 类 号：F233[经济管理—会计学] TP317[经济管理—国民经济]