摘要
本文对财务会计的目标、财务会计的基本假设、会计信息的质量标准、财务报表的计量属性、财务报表的计量模式这些关系到财务会计发展方向的重要理论问题,提出了独到的见解。
This paper puts forward several views about some important theoretical issues of financial accounting, such as objective of financial accounting, fundamental postulates of financial accounting, qualitative characteristics of accounting information, measurement attributes of financial statements, and measurement models of financial statements.
出处
《南京财经大学学报》
2004年第5期71-75,共5页
Journal of Nanjing University of Finance and Economics
关键词
财务会计
发展方向
理论问题
financial accounting
development direction
theoretical issue
