论文部分内容阅读
会计研究方法的多样性是形成西方不同理论学派的重要原因之一。在西方众多的会计理论学派中,会计目标理论上的“决策有用学派”和“经管责任学派”尤为引人注目,它们对会计理论和会计实务的影响是广泛而深远的。笔者认为,系统认识西方会计目标理论不同学派的会计思想,对于我国更新会计研究方法、构建会计理论体系以及推动会计实务的发展,都具有重要的启示意义。
The diversity of accounting research methods is one of the important reasons for the formation of different theoretical schools in the West. Among the many accounting theory schools in the west, the “decision-making utility school” and “management responsibility school” in accounting goal theory are especially noticeable. Their influence on accounting theory and accounting practice is extensive and far-reaching. The author believes that systematically understanding the accounting ideas of different schools of accounting theory of the western accounting is of great significance to our country in updating accounting research methods, building accounting theory and promoting the development of accounting practice.