高等教育出版社 ２０００年７月第 １版自编（主编）教材简介 本书根据《企业会计准则》和具体会计准则等规定，在高等职业教育财会专业教学的实践基础上，吸收国际上先进的会计理论、方法以及我国近年来颁布的会计法规、制定等，全面、系统、科学地阐述了会计的基本理论、会计 Higher Education Press July 2000 1st edition (editor in chief) Textbook introduction This book based on “Accounting Standards for Business Enterprises” and specific accounting standards and other provisions of higher vocational education in accounting based on the practice of teaching, to absorb the international advanced Accounting theory and method as well as the accounting rules and regulations promulgated in recent years in our country, comprehensively, systematically and scientifically expounded the basic theory of accounting, accounting