Fundamental Accounting Theory of Capital Movement: New Strategic Accounting: New Strategic Accounting

Author: Yi Tingyuan
Publisher:
Publishing Date: 2001-04-01
Features: This book is a revision of the author's original work, "Accounting Theory of Capital Movement." From a philosophical and historical perspective, the author conducts in-depth research on concepts such as value, the law of value, and the principles of double-entry bookkeeping. The author proposes that in the current knowledge economy era, traditional accounting should undergo a comprehensive update, establishing the "Theory of Capital Movement" for double-entry bookkeeping principles and human resource value accounting, as well as implementing new cost accounting and control methods.