摘要
我国会计理论的特色是以我国政治、经济、文化为背景 ,体现我国特点的反映会计规律的理论。所有制形式、产权主体、会计信息用户、会计监督等 ,都是我国特色会计理论的重要体现。
China's accounting theory is against a background of the country's politics,economy and culture.It is the theory embodying such Chinese Characteristics as ownership forms,main body of property rights,consumers of accounting information and accounting supervision and reflecting accounting laws.
出处
《中共山西省委党校学报》
2002年第6期45-46,共2页
Journal of Shanxi Provincial Committee Party School of C.P.C
关键词
会计理论
产权主体
会计信息用户
会计监督
accounting theory
main body of property rights
consumers of accounting information
accounting supervision
