会计理论研究的逻辑起点及其对我国高级会计人才培养的启迪

The Logical Starting Point of Accounting Theory in the Information Times and the Impact on Education of Senior Accounting Personnel

理论的逻辑起点是理论基本要素部分,它决定理论体系的发展方向。提出以标准事项作为逻辑起点构建会计理论体系的设想,以此为基础分析该逻辑起点对我国高级会计人才培养的影响。

The logical starting point of the accounting theory should have the scientific knowability,.It must link the accounting system and the accounting environment,the accounting theory and the accountant practice.Standard item are those that can turn the observable to the characteristic of the activity,transaction and items that can be displayed by the accounting data,it is not merely the new starting point of the accounting theoretical research logic that under the visual field of the information economy,but to meet the requirement for the cultivation objective of the senior talents of accountant in the era of information economy.