关于会计认识路线的哲学思考

Philosophical Thought About Accounting Realization Route

我国目前正大力推行会计理论方法与会计实务等方面的变革,在瞬息万变的网络时代,理解和把握正确、科学的会计思想路线十分重要。本文通过会计认识哲学观的阐述,分析并指出会计实践与会计理论研究之间的互动关系,以期对开展会计研究和会计实践工作发挥指导作用。

Our country is vigorously carrying out the transformation in such aspects as the accounting theory method and accounting practice, etc. At present, in fast changing network time, it is very important to understand and grasp the correct and scicntifc accounting thinking. This text analyzes and points out the interaction relations of accounting practice and accounting theoretical research through elaboration about philosophical view of accounting realization, in order to give play to the guidance function in launching accounting research and accounting practice work.