对会计研究中两个问题的探讨  

Research on Two Theoretical Problems In Accounting Study

作　　者：孙凤英[1] 

机构地区：[1]湖南经济管理干部学院财会系,湖南长沙410004

出　　处：《湘潭师范学院学报（社会科学版）》2000年第1期55-59,共5页Journal of Xiangtan Normal University(Social Science Edition)

摘　　要：:对待西方会计必须有正确的态度 ,首先要对西方会计的“整体”与“部分”作出甄别 ;其次要对西方会计的社会属性与技术属性作出甄别 ;最后要对西方会计的理论与实务作出甄别。对待中国会计的国际化要把握三个要点 :即辩证地把握会计的国家化与国际化 ,要遵循“以我为主 ,为我所用”Correct attitudes towards Western Accounting should be firstly to discriminate between “entirety” and “part”; secondly to discriminate between the social and technical properties; and finally to discriminate between the theory and the practice. As for the internationalization of Chinese Accounting, there should stand three critical points: i.e. dialectically hold the evidence of nationalization and internationalization of the accounting system; adhere to the principle of “actual application based on self-dependence” and the principle of absorbing the advanced and practical achievements from abroad.

关 键 词：西方会计 中国会计 国际论 国家化 会计学 创新 技术属性 现金流量表 坏帐 疑帐 

分 类 号：F230[经济管理—会计学]