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德国是欧洲大陆会计模式的杰出代表,在历史上,尤其是上世纪末至本世纪初,涌现了为数众多的会计学家,产生了观点迥异的会计理论流派,构成了各个时期德国会计实务的基础,并对世界其他国家的会计理论乃至实务产生了重大影响。按照德国当代一些著名会计学家的说法,这个时期产生的会计流派称为经典会计理论流派。本系列将介绍三个重要的经典会计理论流派——静态会计理论、动态会计理论和组织会计理论。静态会计的创始人是柏林律师赫尔曼·法伊特·西蒙(Herrman Veit Simon)。
Germany is an outstanding representative of European continent accounting model. In history, especially from the end of the last century to the beginning of this century, a large number of accounting scholars emerged, resulting in different schools of accounting theory, forming the basis of German accounting practice in various periods. And it has had a major impact on the accounting theory and practice of other countries in the world. According to some well-known German accounting scholars, the accounting school generated during this period is called the classic school of accounting theory. This series will introduce three important schools of classical accounting theory - static accounting theory, dynamic accounting theory and organizational accounting theory. The founder of static accounting is Berlin lawyer Herrman Veit Simon.