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改革开放以来,传统的经济体制受到了强烈的冲击,企业的财务与会计亦面临挑战。与此同时,理论界也对财务与会计展开了热烈的讨论,且其热情虽历数年之久而不衰。为了帮助人们了解理论界的争论情况,理清财务与会计的思路,以便尽快统一认识,特把近年来的讨论情况综合简述如下: 一、关于财务与会计基本关系的争论纵观当代财务会计论坛,虽然新论迭出,但对财务与会计的基本关系却依然呈现众说纷纭的景象。归结起来,大体上有四种不同的观点:
Since the reform and opening up, the traditional economic system has been strongly impacted, and the financial and accounting businesses also face challenges. In the meantime, theorists have also held heated discussions on finance and accounting, and their enthusiasm has not declined over the years. In order to help people understand the arguments of theorists and clarify the thinking of finance and accounting in order to unify their understanding as soon as possible, the discussion in recent years is summarized as follows: I. The Debate on the Fundamental Relationship between Finance and Accounting Throughout the contemporary financial accounting Forum, although the new theory one after another, but the basic relationship between finance and accounting is still showing a wide range of views. To sum up, there are basically four different perspectives: