我国会计学理论研究的逻辑起点与现实思考

The Logic Starting Point and Realistic Thinking of China's Accounting Theory Research

文章从剖析我国会计理论研究的现实出发,提出会计理论研究的逻辑起点应是基于公司治理基础上的充分、真实与及时的信息披露。论述了公司治理与信息披露、内部控制与财务报告、公司价值与会计核算、价值管理与会计人员的相关问题,并对这些问题提出了应对措施。

The paper starts with the analysis of reality of China＇s accounting theory research, and pro-poses that the logic starting point of accounting theory research is full, faith and timely information disclosure based on corporate governance. The paper mainly discusses the issues about corporate governance and information disclosure, internal control and financial statements, corporate value and accounting measurement, value management and accountants, and puts forwards the countermeasures for those issues.