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近年来,会计基础理论成了人们关注的焦点。在我国会计基础理论的研究已经取得了一定的成效,但是随着社会的不断发展,还需要相关学者对其进行深入的探讨与研究,并深入的挖掘出会计基础理论知识的内容和特点等方面的信息,为我国学科建设的相关研究提供有利的条件。本文从会计基础理论的内容、特点分析入手,详细的阐述了会计基础理论的功能与表现,旨在其能为推动我国会计理论的进一步创新与发展。
In recent years, the basic theory of accounting has become the focus of attention. In our country, the basic theory of accounting has made some achievements, but with the continuous development of society, it needs relevant scholars to conduct in-depth discussion and research, and dig out the contents and characteristics of the basic theory of accounting theory. Of the information, for our discipline construction related research provides favorable conditions. This article starts with the analysis of the content and characteristics of the basic theory of accounting, elaborates the function and performance of the basic accounting theory in detail, and aims to promote further innovation and development of accounting theory in our country.