公理系统与会计学原理

The Axiom System and the Accounting Theory

公理系统思想引入会计学理论研究,论证企业会计与预算会计的本质区别在于分属于不同会计公理系统,并通过推证演绎,给出企业会计理论公理系统的基本结构。

In this paper, the idea based on axiom system is induced into the researches on the accounting theory.It also proves that the distinction between the budget and enterprise accounting is the different axiom systems which they belong in. Finally, the basic structure of the axiom system on the enterprise accounting is showed by deductive inference.