摘要
探讨了具有中国特色会计理论体系的理论依据、构建原则、逻辑起点，最后构建出框架图，并按会计基本理论、财务会计概念框架和会计应用理论的层次进行详细探讨。
The paper discuss the foundation, the priciples of construction and the logical starting -point of the system; lastly, the author attempt to construct the charm of the system and to detailly discuss the fundermenal accounting theory, the conceptual framework of financial accounting and applied accounting theory.
出处
《管理科学》
1998年第6期23-27,共5页
Journal of Management Science
关键词
财务会计概念框架
会计应用理论
逻辑起点
构建原则
The conceptual framework of financial accounting
The applied accounting theory
The logical starting point
The principles of construction
