Theoretical Research on Accounting Basics

Author: Yu Yulin
Publisher:
Publish Date: 2001-05-01
Features: This book has three prominent characteristics: (1) Foundational, it primarily explores the fundamental theories of accounting and serves as a foundation for learning and researching other master's degree textbooks in accounting. (2) Academic, the compiled content adheres to the principle of "let a hundred flowers bloom and let a hundred schools of thought contend," introducing both the basic concepts that have consensus in the accounting academic community and the various issues and viewpoints under discussion, while also elaborating on the authors' perspectives on these issues. (3) Practical, the fundamental content of the book helps improve the theoretical level of practical accountants and holds certain significance for guiding actual work.
To meet the needs of teaching master's degree students in accounting, based on the exchange, learning, and teaching experiences of accounting master's degree teaching content, textbooks, and teaching practices from relevant institutions, as well as the requirements of the "Regulations of the People's Republic of China on Academic Degrees" that stipulate master's degree students must "possess a solid foundation of theoretical knowledge and systematic specialized knowledge in their field," and in accordance with the principles for compiling master's degree textbooks established by the "Series Textbook Editorial Committee for Accounting Master's Degree Programs in Higher Education Institutions," we have compiled this book. It elaborates on the content that should be introduced and studied in this course field, the guiding and pivotal research topics in the field of accounting, and the fundamental content that is currently being researched or will be researched in this course field.