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在对新《会计法》的学习过程中,一般都注重新《会计法》修订的主要内容,而将其与会计基本理论联系起来进行论述的尚不多见,本文拟对此加以探讨,以期帮助读者加深对《会计法》的理解。一、《会计法》与会计理论的关系会计理论是会计工作长期实践经验的科学总结,是会计工作客观规律的概括。它来自实践并指导实践,又在实践中不断充实、丰富和发展。它主要受生产力发展水平的制约,同时也体
In the process of studying the new “Accounting Law”, the main content of the revision of the new Accounting Law is generally emphasized, and it is not so common to relate it with the basic theory of accounting. This article intends to discuss this in order Help readers to deepen their understanding of Accounting Law. First, the “accounting law” and the relationship between accounting theory Accounting theory is a scientific summary of long-term practical experience in accounting, is an overview of the objective law of accounting. It comes from practice and guides practice, and constantly enrich, enrich and develop in practice. It is mainly constrained by the level of development of the productive forces and at the same time as the body