关于高级财务会计基本内容构成的探讨

On the Contents of Advanced Accounting

目前关乎高级财务会计的概念、理论体系、研究范围、基本内容等众说不一,还没有一个比较明确和统一的说法。对国内外一些版本的高级财务会计教材和专业书籍所涵盖内容进行了比较分析,认为很有必要对繁杂和不成体系的内容构成进行梳理和规范,并在保证内容完整性与系统性相统一的前提之下,按照同源分流的方法设置了高级财务会计基本内容框架,基本达到了内容简明、完整、系统,更具通用性和实用性。

Because the parlance of advanced accounting in the definition, theory system, range of research and basic content, definite and unified conclusion are not obtained yet. By comparative analysis of the contents in relevant teaching materials and professional books home and abroad, it holds that standardization in advanced accounting is needed. This text inquires into the advanced accounting contents based on teaching need, and dredges the contents of the existing advanced accounting in a specific, comprehensive and systematic way, which seem more commonly used and practical.