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一、中外关于会计理论的一些权威性认识 会计的发展已有几百年的历史, 而系统的会计理论却是二十世纪三十年代产生,五十年代后逐步形成的。利 特尔顿(Littleton,1952)把会计理论视 为“对会计实物的描述和解释”。美国
I. Some Authoritative Recognitions of Accounting Theory in China and Foreign Countries The development of accounting has been for centuries. The systematic accounting theory was born in the 1930s and gradually formed after the 1950s. Littleton (1952) views accounting theory as “the description and explanation of the physical objects of accounting.” United States