论中美会计理论研究起点的差异及原因  

DIFFERENCES AND REASONS OF ACCOUNTING RESEARCH BASE BETWEEN CHINA AND U.S.A

作　　者：于冬妮[1] 

机构地区：[1]山东经济学院,山东250014

出　　处：《北方经贸》2002年第9期10-11,共2页Northern Economy and Trade

摘　　要：会计研究是人们在会计实践的基础上 ,由感性认识发展为系统化的理性认识的过程。纵观中外会计研究成果 ,关于会计研究起点的观点不胜枚举如会计假设起点论 ,会计本质起点论 ,会计职能起点论 ,会计目标起点论等。就中、美两国会计理论研究起点做出比较 ,以期求同存异 ,指导我国的会计研究和实践。Accounting research is based on the accounting practice and is a process of developing accounting theory from perceptual knowledge to rational knowledge systematically. Examining the results of accounting research of China and foreign countries, there are a series of viewpoints about accounting research base. For example, accounting research base on assumption, accounting research base on essence, accounting research base on function, accounting research base on objective and so on. This article aims to compare the differences of accounting research bases between China and U.S.A. so that we can acquire some meaningful enlightenment to direct our country's accounting research and practice.

关 键 词：会计理论 会计本质 会计目标 会计职能 中国 美国 

分 类 号：F230[经济管理—会计学]