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从历史发展来看,可以将会计发展的历程概括为三个阶段,即艺术观阶段、科学观阶段和政治观阶段。在会计观变迁的过程中,一些传统会计惯例遗留下来,成为阻碍传统会计演变而来的财务会计发展的束缚,并成为阻碍会计前进的绊脚石。本文就传统桎梏中较为突出的问题进行分析,并提出如何从中解脱出来的建议。
From the perspective of historical development, we can summarize the course of accounting development into three stages: the stage of art concept, the stage of science concept and the stage of political concept. In the process of accounting change, some traditional accounting practices are left behind, which hinders the development of financial accounting evolved from traditional accounting and becomes a stumbling block to the progress of accounting. This article analyzes the more prominent problems in the traditional shackles and puts forward suggestions on how to get rid of them.