Comparative Study of Basic Accounting Theories (Exploring Accounting Theory Series)

Author: Li Xiaolin
Publisher:
Publish Date: 2004-08-01
Features: This book embodies the following characteristics and advantages: comprehensive content, novel insights. The book is rich in materials and takes it upon itself to establish a consistent, China-specific accounting theory and methodology system. As mentioned earlier, due to various reasons, establishing a China-specific accounting theory and methodology system has its own difficulties. However, the author, through an in-depth study of the evolution of modern accounting, the factors influencing the formation and development of new accounting fields, and other issues related to the meaning and role of accounting theory, has preliminarily proposed a China-specific accounting theory and methodology system, including perspectives such as the accounting fundamental theory system, the financial accounting theory framework, and the accounting norms and accounting methods theory system. The structural arrangement of this book is unique and comprehensively reflects the practice of contemporary accounting, making the content of accounting theory both comprehensive and rich. It pays attention not only to the research of accounting theory itself but also to the research of research methods in accounting theory. As early as years ago, when teaching postgraduate students accounting theory research, it was proposed that the research methods of accounting theory, compared to the principles and scientific conclusions of this discipline, are more extensive in scope and more enduring in time. Therefore, accounting theory research methods are a more fundamental aspect of accounting theory and should be placed at the highest level in the accounting theory system. The author of this book agrees with these views and dedicates a special chapter to discuss them, while also proposing many specific methods for accounting theory research. Scientifically handles the relationship between fundamental theory and applied theory. According to understanding, the fundamental theory of a science constitutes the basic framework of that science. In accounting, theories such as the nature of accounting, accounting and environment theory, accounting object theory, accounting function theory, accounting motivation theory, accounting starting point theory, accounting attribute theory, and accounting goal theory all belong to the fundamental theory of accounting. These theories are relatively stable and have a more indirect guiding role in practice. The financial accounting theory framework serves as the bridge between fundamental theory and applied theory, acting as the "intermediary" between the two. The accounting norms and accounting methods theory system proposed by the author of this book, including accounting norm theory, double-entry bookkeeping theory, account theory, and financial reporting theory, can be considered applied theory in accounting. There is an inherent connection between accounting fundamental theory, financial accounting theory framework, and accounting applied theory, which together constitute the accounting theory system. In summary, this book is a highly valuable academic monograph.