论文部分内容阅读
任何事物的产生、发展与变化都是在一定环境作用下的结果。作为对会计实践高度抽象的会计理论,就是对特定会计环境下所进行的会计实践活动的理性概括。而对会计环境研究所形成的成果,本身就是会计理论的有机构成部分。这一成果的良好应用,则又将反作用于会计环境,使会计理论向着与会计环境更相适应、与会计实践更相结合的科学化方向发展。构建首尾一贯、逻辑严密的会计理论体系,不能缺少对会计环境的系统性研究。
The production, development and change of anything are the result of a certain environment. As a highly abstract accounting theory of accounting practice, it is a rational summary of the accounting practice carried out in a specific accounting environment. The results of the Institute of Accounting Environment itself is an integral part of accounting theory. The good application of this result, in turn, reacts on the accounting environment so that the accounting theory will develop towards a scientific orientation that is more compatible with the accounting environment and more integrated with accounting practices. Constructing a consistent accounting system with a rigorous logic can not lack systematic research on the accounting environment.