试论会计哲学与会计应用哲学

此文论述了会计哲学与会计应用哲学以及两者的区别和联系；提出了会计哲学的定义，建立会计哲学的意义和途径，以及会计哲学的体系。

Based on the drscussion an differences and links between accounting philosophy and the applied philophy in accounting, this article makes its own definition of accounting philosophy. After Pointing out the significance and ways of creating accounting philosophy, it also proposes a basic framework for the accounting philosephy.