论文部分内容阅读
三从1957年开始到60年代初出现了用新方法对会计原则进行探讨的第三阶段。这一时期,新设立的会计原则委员会努力将会计师协会的实用主义研究方法与会计学会的演绎研究方法结合起来。但由于当时提出的会计原则设想,较之现实实务有相当的超前性,致使职业会计师们难于接受,因此这一设想并未实现。 1957年,美国会计师协会改名为“美国执业会计师协会”,新任会长提出,应重新研究会计概念,并将重心从应用研究转向基础研究,从而使理论研究指导实践,而不是步实践之后尘。1959年协会制定了新的会计原则研究计划。
From the beginning of 1957 to the early 1960s, the third phase of the accounting principles was explored in a new way. During this period, the newly established Accounting Principles Board tried to combine the Institute of Accountants’ pragmatic approach with the Institute of Accountancy’s deductive research approach. However, due to the assumption of the accounting principles proposed at that time, it was hard to accept the professional accountants as compared with the actual practice. Therefore, this idea has not been realized. In 1957, the American Institute of Certified Accountants was renamed “American Institute of Certified Public Accountants.” The new president proposed that the concept of accounting should be revisited and the focus should shift from applied research to basic research, so that theoretical research can guide practice instead of going behind it. In 1959 the association developed a new accounting principles research program.