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大陆和台湾,同属一个中国。尽管有过长达40多年的隔绝,但是中华文化的优秀传统是割裂不了的。仅就会计学术而言,两岸的会计理论与实务,如出一辙,有关论述,同具中国特色。本文略举四项事例,逐项摘录两岸相关论述,并作比较,以显示其同调同步。一、论述中国会计起源,引经据典是相
Both the mainland and Taiwan belong to one China. Despite more than 40 years of isolation, the fine tradition of Chinese culture can not be separated. As far as accounting scholarship is concerned, both the accounting theory and practice in the two sides of the Taiwan Strait are exactly the same. The relevant discourse has the same Chinese characteristics. In this paper, we give four examples, excerpts from the relevant cross-Strait narratives and compares them one by one to show that they are in synchronicity. First, discuss the origin of Chinese accounting, cited by the Code is the phase