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资金运动会计理论,是在逐步吸取哲学、经济学、系统论、控制论,信息论基础上形成的“经济——会计理论”,其核心是以价值与使用价值的矛盾为基础,从资金运动角度阐述再生产的规律。一、对借贷会计学说的沉思借贷会计学说从十三世纪产生至十九世纪末,就已形成了各种各样的理论和方法,有“拟人说”、“静态论”和“动态论”。易庭源教授在本世纪四十年代初就开始研习这些会计学说,并对动态论产生了较大的兴趣,1944年,他把德国巴比(pape)的“资本循环说”和日本太田哲三等人的“双重计算损
The accounting theory of capital movement is based on the “economic-accounting theory” formed on the basis of philosophy, economics, system theory, cybernetics and information theory. Its core is based on the contradiction between value and use value, Explain the law of reproduction. First, the theory of loan accounting Pessimistic theory of lending and accounting From the thirteenth century to the late nineteenth century, has formed a variety of theories and methods, there are “personification”, “static theory” and “dynamic theory.” Professor Yi Tingyuan began to study these accounting theories in the early 1940s and had a great interest in the theory of dynamics. In 1944, he described the “Capital Circulation Theory” of Germany’s Babe and the Japanese philosophy of “ Etc. ”Double counting loss