对会计中国特色的重新认识

Fresh Understanding of Accounting's Chinese Features

会计是否有中国特色 ?对于这一重大会计问题 ,作者从会计中国特色的基本含义 ,会计与中国特色的伦理道德 ,会计与中国特色文化 ,会计非正式制度安排的中国特色 ,中国特色会计现代化的哲学思考 ,较为全面地分析了会计中国特色这一理论问题 ,并作出了充分肯定的回答。

WT5,5”BZ] The author holds in this essay that there is an accounting system with Chinese features. He comes to the above conclusion with the help of the following analyses: the basic meaning of an accounting system with Chinese features, accounting and Chinese ethics, accounting and Chinese culture, the Chinese features of accounting's unofficial system arrangement, and the philosophical thinking on an accounting modernization with Chinese features.