| 对会计研究中两个问题的探讨 |
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| 引用本文： | 孙凤英. 对会计研究中两个问题的探讨[J]. 湘潭师范学院学报(自然科学版), 2000, 21(1): 55-59 |
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| 作者姓名： | 孙凤英 |
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| 作者单位： | 湖南经济管理干部学院财会系,湖南,长沙,410004 |
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| 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印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”的原则和吸收国外先进适应成果的原则。
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| 关 键 词： | 西方会计 甄别 中国会计 国际化 原则 |
| 文章编号： | 1005-1287(2000)01-0055-05 |
| 修稿时间： | 1999-09-28 |
Research on Two Theoretical Problems In Accounting Study |
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| SUN Feng-ying. Research on Two Theoretical Problems In Accounting Study[J]. Journal of Xiangtan Normal University (Natural Science Edition), 2000, 21(1): 55-59 |
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| Authors: | SUN Feng-ying |
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| Affiliation: | SUN Feng-ying(Accounting Department of Hunan Econoomic Management College, Changsha, Hunan, 410004) |
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| Abstract: | Correct attitudes towards Western Accounting should be firstly to disciminate 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 intemationalizatian 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-de-pendence" and the principle of absorbing the advanced and practical achievements from abroad. |
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| Keywords: | Western Accounting Discrimination Chinese Accounting Internationalization Principle |
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