基于会计学发展战略的会计基础理论研究

党和国家都很重视自然科学和哲学社会科学的基础研究,会计基础理论研究也受到各方面的重视和关注。在会计基础理论研究取得一系列成果的基础上,还需要进一步对会计基础理论的性质、内容、特点、功能和学科建设等方面进行深入的探讨。会计基础理论的发展在于解放思想和坚持创新。

Our Party and Government attach great importance to basic research on the natural science,philosophy and social science.The research on accounting basic theory has got a lot of attention.On the basis of a series of achievements of accounting basic theory,its nature,content,features,functions and discipline construction need to be further discussed.Emancipating the mind and innovation are the two important factors to develop the accounting basic theory.