论我国会计理论体系的构建

Discussion on Establishment of Accounting Theory System in China

如何建立具有中国特色的会计理论体系 ,一直是我国会计界努力探索的重大课题。本文对会计理论体系的特点、会计理论体系的构建原则 ,以及我国会计理论体系的基本框架等问题进行了探讨。

How to establish accounting theory system with chinese characteristics,is always a very important issue.The paper discusses the character of accounting theory system,the principle of establishment of accounting theory system,and the basic frame of accounting theory system.