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论会计自我

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摘要 本文认为,会计自我是指随着社会经济环境的变化,会计为维持多方利益平衡不断的发展与完善而日益趋向于理性的状态,并从产权角度加以分析。会计自我分为4种理性意识,即自我苏醒、自我怀疑、自我完善和自我超越。
作者 陈宁宁
机构地区 南京财经大学
出处 《当代会计》 2016年第6期7-8,共2页 Contemporary Accounting
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