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随着世界经济的飞速发展,会计学的发展也方兴未艾。中国经济的腾飞对于会计人才的需求也与日俱增,因而会计学在中国的学科中是个热门学科。会计学是一门实践的学科,同时也是一门理论性很强的课程。本文主要针对当前所关注的问题,对于会计学基础理论研究方面取得一些成果加以概述,并从中分析会计学的性质及其内容,从而概括出会计基础理论研究的发展方向。
With the rapid development of the world economy, the development of accounting is also in the ascendant. China’s economic take-off has also increased the demand for accounting talents. Therefore, accounting is a hot subject in Chinese disciplines. Accounting is a practical discipline, but also a highly theoretical course. This article focuses on the current issues of concern, some of the achievements made in the basic theory of accounting to summarize, and from the analysis of the nature of accounting and its content, thus summarizing the development of basic theory of accounting.