Comparative Financial Accounting

Author: Sun Fangcheng
Publisher:
Publish Date: 2005-01-01
Features: The history of modern scientific development has repeatedly proven that scientific methods are the growth points of new ideas and theories in scientific research. Major breakthroughs in science and technology are always closely linked to significant innovations in scientific methods. This is because the reform, refinement, and innovation of research methods always inspire people to explore new theories and open up new fields, thereby promoting the continuous advancement of scientific theories. The scientific methods of accounting research are the crystallization of long-term scientific practice by accounting professionals (accounting practitioners, researchers, and educators). They are the inevitable result of adhering to the "practice—cognition—repractice" law in the objective world, continuously deepening their understanding and enriching and developing their knowledge. In summary, this book has the following characteristics:
1. The book consists of a complete system of three units (basic theory, comparison of accounting object elements, comparison of special economic transactions) and fourteen chapters.
2. In the international comparison of financial accounting, the author adopts a perspective rooted in China, comparing it separately with the United States and with international accounting standards, dedicating necessary space to comparing it with mainland socialist countries.
3. The author of this book pays targeted and significant attention to several essential "combinations" throughout the comparison of financial accounting.
4. The book combines theory with practice, achieving close integration between theoretical development and accounting reform. It is closely linked with and mutually complementary to accounting education reform, promoting each other.