摘要:会计基本理论研究和说明会计最核心的概念和原理,财务会计基本理论问题的研究受制于会计实务的发展水平和会计理论工作者的认识水平。财务会计基本理论的结构应包括会计假设、会计职能、会计目标、会计准则、会计要素、会计环境、会计程序等内容。
关键词:会计理论;会计假设;基本理论;理论结构;会计准则
Abstract: Accountant the elementary theory studies and explained that accountant the most core the concept and the principle, financial inventory accounting the elementary theory question's research is restrained Yu the accounting practice level of development and the accounting theory worker's level of understanding. Financial inventory accounting elementary theory's structure should include accountant contents and so on supposition, function of accounting, accountant goal, accounting standards, accountant essential factor, accountant environment, accountant procedure.
key word: Accounting theory; Accountant supposition; Elementary theory; Theory structure; Accounting standards 前言人力资源会计假设的初步研究
权益资本计价:会计选择下的信息属性与计量发展