时下有关财务会计理论的著作,中式西版,不谓不多。而观其所论,大多未能跳出会计言会计,或纵论财务会计概念框架,或深谈会计确认与计量,给人的感觉是财务会计理论竟如此苍白和索然。究其缘由,缺乏深厚理论基础使然。读罢司可脱(WilliamR.Scott)所著《财务会计理论》(陈汉文等译,机械工业出版社2000年11月出版),顿决会计理论天地之宽广,其韵味之酣畅。 财务会计作为对外报告会计,其向市场提供信 Nowadays the works on the theory of financial accounting, Chinese version of the West, no small. However, most of them fail to jump out of accountant accounting, or conceptual framework of financial accounting, or discuss accounting confirmation and measurement, which gives the impression that the theory of financial accounting is so pale and indifferent. The reason, lack of profound theoretical basis. Read the book can be off (WilliamR.Scott) by the “Financial Accounting Theory” (Chen Hanwen translation, Machinery Industry Press in November 2000 published), abercrombie and fitch, accounting theory broad world, its charm hearty. Financial accounting as external reporting accounting, which provides letters to the market