Accounting Fundamentals Volume. Abstracts of Chinese Accounting Research Literature (1979-1999): Accounting Fundamentals Volume

Author: Chinese Institute of Accounting
Publisher:
Publish Date: 2002-07-01
Features: This collection excerpts research achievements in basic accounting theory over the past 20 years, covering 14 aspects such as the nature of accounting, accounting objectives, the status of accounting, accounting legislation, accounting education, research methods in accounting, accounting history, accounting policies, and the quality of accounting personnel. This volume serves as part of the series, compiling content on basic accounting theory. To appropriately structure the composition of basic accounting theory, I followed the arrangements of the Chinese Institute of Accounting and suggestions from colleagues and friends, making several adjustments along the way. The content of this volume is divided into 14 parts: the nature of accounting, the object of accounting, accounting objectives, accounting functions, accounting environment, the role and organization of accounting, accounting legislation, accounting education and the accounting discipline system, research methods in accounting, the relationship between accounting and economic benefits (results), the relationship between accounting and finance, accounting history, accounting reform, the quality and ethics of accounting personnel.