财务会计理论框架的分析  

An Analysis of the Theoretical Framework for Financial Accounting

作　　者：戴蓬军[1] 张军华[1] 蔡旺[1] 蔡蓉[1] 

机构地区：[1]沈阳农业大学经济贸易学院,辽宁沈阳110161

出　　处：《沈阳农业大学学报（社会科学版）》2004年第1期6-8,共3页Journal of Shenyang Agricultural University(Social Sciences Edition)

摘　　要：财务会计理论框架是构建会计理论体系和指导会计实践的基础。从财务会计基础理论、会计应用理论和会计环境理论三个方面分析了会计目标、会计假设、会计原则、会计要素、会计方法、会计实践、会计检验、会计环境等会计理论构成要素及其相互关系 ,为财务会计理论。The theoretical framework of financial accounting is the basis to construct accounting theory system and guide the accounting practice.This thesis,in the three aspects of basic theory of financial accounting,applied accounting theory and theory of accounting environment,analyses accounting goal,accounting hypothesis,accounting principle,accounting essential factor,accounting method,acˉcounting practice,accounting inspection,accounting environment and other essential factors that build accounting theory as well as the relationship between these factors,thus establishing the basic frameacork for the theory of financial accounting,practice of financial accounting and their combination.

关 键 词：会计 理论框架 基础理论 应用理论 环境理论 

分 类 号：F230[经济管理—会计学]