从环境会计假设的设定看会计的动态发展  

Dynamic Development of Accounting from the Setting of Environment Accounting Assumption

作　　者：白英防[1] 

机构地区：[1]云南财经大学会计学院,云南昆明650221

出　　处：《广西财经学院学报》2009年第6期88-90,共3页Journal of Guangxi University of Finance and Economics

摘　　要：经过几个世纪的不断修正和发展,会计学已经形成了一个比较完善的理论体系。但是,会计学科并没有停滞不前,随着经济社会的不断变化,会计理论也还处于不断的发展过程中。从环境会计假设的建立也可以看到会计理论处于不断发展进化的缩影。After several centuries＇ unceasing revisions and development, accounting has already formed a quite perfect theory system. But it＇ s not at a standstill, along with the constant change of economic society, accountant theory is still in a continual development process. From the establishment of environment accounting assumption, the miniature of unceasing development and evolution of accounting theory can be seen.

关 键 词：会计 环境会计 会计假设 

分 类 号：F230[经济管理—会计学]