New Perspectives on Accounting: Benchmarks, Focal Points, and Growth Points

Author: Wang Wenlian
Publisher:
Publish Date: 2004-10-01
Features: In Chapter 1, the book analyzes the needs of socio-economic activities for accounting, summarizes and generalizes the traditional accounting situation as a foundation for subsequent analysis and research. It then critiques the problems of traditional accounting, i.e., current accounting. In Chapter 2, the book elaborates on its viewpoints under the titles of: A New Theory of Accounting Object; A New Theory of Accounting Functions; A New Theory of Accounting Goals; A New Theory of Accounting Assumptions; A New Theory of Accounting Nature; A New Theory of Accounting Definition; A New Theory of Accounting Attributes; and A New Theory of Accounting Principles. This is also the reason for the book's title, "A New Theory of Accounting." In Chapter 3, the book explores topics such as: informatization of accounting work technology, socialization of accounting information production, preventing accounting information distortion, overcoming accounting information asymmetry, reconstructing the logical framework of accounting theory, and the integration of economic information processing. This is the application of the viewpoints and methods of the "New Theory of Accounting" from Chapter 2, aiming to prospect and explore the development of accounting. The book is both an exploration in accounting theory and an analysis of practical accounting activities, serving as a reference for broad accounting theorists and practitioners for research and study. It can also be used as a learning, research, and reference material for postgraduate and undergraduate students in accounting and related fields.