Lixin Accounting Series - Basic Accounting Theory

Author: Yu Yulin and Tian Kunru
Publisher:
Publish Date: 2005-08-01
Features: Accounting theory refers to a systematic, comprehensive, and orderly rational understanding of the nature and laws of accounting objects through a certain logical form. Accounting theory originates from accounting practice and gradually forms, perfects, and develops on the basis of practice. Accounting theory is also higher than practice, playing its role in various aspects. In the era of knowledge economy, the development of the accounting profession requires innovation, and innovation requires the learning and application of accounting theory. The 21st century is the era of knowledge economy, and the development of knowledge economy will have a significant impact on various aspects of the economy, society, science and technology, culture, education, management, etc. In the development of knowledge economy, the accounting profession will undergo significant changes. The key to this change lies in adapting to the development of the knowledge economy, thereby promoting the continuous innovation of accounting. Innovation requires the study of accounting theory, and accounting theory should guide the innovative development of the accounting profession. This book is suitable for full-time colleges and universities, as well as accounting majors in adult colleges, correspondence colleges, radio and television universities, and night schools, serving as teaching materials. It can also be used as self-study materials for practicing accountants.