《会计理论》评介肖淳上海财经大学博士生导师汤云为教授和他的学生钱逢胜合作撰写的学术专著《会计理论》一书，最近已由上海财大出版社正式出版。《会计理论》全书共分十八章，分别论述会计理论及其研究方法，会计与会计理论的历史发展，会计规范和对会计原则的探索，财... “Accounting Theory” Review Xiao Chun Shanghai University of Finance and Economics doctoral tutor Professor Tang Yun and his student Qian Fansheng academic authored the academic book “Accounting Theory” a book, recently published by Shanghai University Press. The book “Accounting Theory” is divided into eighteen chapters, respectively, accounting theory and research methods, accounting and accounting theory of historical development, accounting norms and accounting principles of exploration, ...