一、事项法与价值法的比较事项法是由乔治·索特(Gorge.S)于1966年提出的,它作为一种会计理论研究方法,是相对于现行的会计理论研究的价值法提出的,是对价值法的否定。现行财务会计采用的价值法也称为“使用者需要法”,它认为应当从使用者需要的角度出发来提供最适宜的经济事项 First, the matters of law and the value of the law is a law by George · Souter (Gorge.S) proposed in 1966, as a method of accounting theory, is relative to the current value of the theory of accounting theory proposed , Is the negation of the law of value. The current value approach adopted in financial accounting is also referred to as the “User Needs Act,” and it considers that the most appropriate economic issues should be provided from the perspective of user needs