Accounting theory

Author: Chen Guohui
Publisher:
Publish Date: 2001-01-01
Features: The writing of this book has been endorsed by some renowned experts in the fields of accounting and finance in China, who have highly praised it. In my opinion, as an academic monograph, this book is well-researched, thought-provoking, and offers unique insights, making it highly valuable for both theoretical and practical workers in accounting.
— Professor and Doctoral Supervisor, School of Accounting, Northeast University of Finance and Economics
In the book "Theoretical Research on Accounting," the author reviews the history of accounting theoretical research in China, analyzes different perspectives on the accounting theoretical system, focuses on the connotation of accounting, and, based on this, thoroughly discusses fundamental accounting theories in a logically connected manner. It proposes the construction of a conceptual framework for financial accounting and a theoretical research methodology system in China. The book is comprehensive in content and well-structured, serving as a valuable reference for similar research.
— Professor and Doctoral Supervisor, School of Accounting, Shanghai University of Finance and Economics, Sun Zheng
Chen Guohui addresses the issues exposed by traditional accounting theory in China, combining the current state of accounting theoretical research, dividing accounting theory into connotative and denotative accounting theory, and conducting a systematic and comprehensive study around them to explore how to construct China's contemporary accounting theoretical system. The book proposes some innovative academic viewpoints and actively engages in discussions on long-standing debates, all of which are hallmarks of an outstanding academic work.
— Professor and Doctoral Supervisor, School of Accounting, Zhongnan University of Economics and Law, Guo Daoyang