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读本刊1981年第1期,娄尔行、石成岳两同志写的《建立我国会计理论体系》,从八个方面设想我国会计理论体系的构成内容,其中第三点,关于会计假设、会计概念和会计原则一段话:“第二步是确定会计概念。作为一门独立的学科(如果不说它科学的话)会计既要应用一部分其它学科的概念,也要具有本学科自身的概念,诸如资金运用,资金来源,费用、成本、收入,利润等等都是会计学自身的概念,应有其特定的内涵和外延”,由是而联想到
The first issue in 1981, Lou Erxing and Shi Chengyue, two comrades to establish the theory system of accounting in our country, conceived the constitutional content of the theory system of accounting in our country from eight aspects. The third one is about accounting hypothesis, accounting Concepts and Accounting Principles: “The second step is to define the concept of accounting.As an independent discipline (if not to say it science) accounting should not only apply some of the concepts of other disciplines, but also have the subject’s own concepts, such as The use of funds, sources of funds, costs, costs, revenues, profits, etc. are all concepts of accounting itself, and should have its own specific connotation and denotation. ”