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要认识会计理论的目前状况,必须对会计理论与实践的历史发展过程进行研究。具有完善逻辑推理的会计理论通常是产生于会计实践之后,这种情况至今也是如此。会计随着历史的需要而发展,随着经济制度和经济关系的变革,会计技术和会计观念也在不断地变革,尽管很多会计技术和会计观念在环境已经不再需要它们以后,仍然还在延续使用一个较长的时期。所有学科的理论和观念都是在历史上逐渐形成的,我们所以有今天,在很大程度上取决于我们的昨天。在进行变革时,必须考虑我们今天的情况和明天的目标,因而必须回顾会计理论的起源及其发展过程。
To understand the current status of accounting theory, we must study the historical development of accounting theory and practice. Accounting theory with sound logical reasoning usually comes after accounting practice, which has so far been the case. As accounting evolves with the needs of history, accounting techniques and accounting concepts are constantly changing as economic systems and economic relationships change. Although many accounting techniques and accounting concepts continue after the environment no longer needs them Use a longer period of time. Theories and concepts of all disciplines have evolved in history, and so we have today, to a large extent, depend on our yesterday. When making changes, we must consider our situation today and tomorrow’s goals. Therefore, we must review the origin of accounting theory and its development process.