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会计是社会经济发展到一定阶段的产物,是随着社会经济的不断发展、繁荣而得到不断的完善。会计赖以产生和发展的内外部条件和境况的总和定义为会计环境,会计环境是客观存在的,我们引入哲学知识,即存在决定意识,意识反作用于存在,我们可以得出会计存在即会计环境决定会计意识(会计理论和实务),会计意识对会计存在具有能动的反作用,本文主要从会计存在与会计意识的内涵入手,进一步辩证两者之间的关系两方面进行阐述。
Accounting is the product of the social and economic development to a certain stage, which is continuously improved along with the continuous development and prosperity of social economy. The sum of the internal and external conditions and circumstances that the accounting depends on is defined as the accounting environment. The accounting environment is an objective one. When we introduce the philosophical knowledge, that is, the existence of the consciousness of decision and the reaction of consciousness to the existence, we can get the accounting environment Determining accounting sense (accounting theory and practice) and accounting consciousness have an active reaction to the existence of accounting. This article mainly elaborates the relationship between accounting existence and accounting consciousness and further dialectics.