Regarding the Basic Theories and Methods of Accounting (Revised Edition)

Author: Ge Jiashu
Publisher:
Publish Date: 2004-12-21
Features: This book is the author's personal collection of essays. It includes 19 articles written between 1956 and 1986 over 30 years. The publication of these articles spanned several extraordinary decades. Some of the essays bear the imprint of the era when the planned economy demanded a comprehensive study of Soviet accounting theory, while most of the papers were completed during the early stages of reform and opening-up, after the rectification of chaos following the unfair criticism they faced due to the slogan "Practice is the sole criterion for testing truth." During this period, the author pioneered the introduction of Western financial accounting theories, methods, and standards, which caused significant repercussions in the accounting field and among his students. As for the few articles written in the 1950s, they may seem somewhat outdated, but they played a transitional role in the growth and development of the author's academic viewpoints. This revision retains some articles that are characteristic of their time, had a significant impact on the accounting field, and represent the author's early academic perspectives, while also adding several newly completed essays awaiting publication. These include "Research on Basic Accounting Assumptions," "The Development of Financial Accounting and Reporting Conceptual Frameworks in the United States," and "The Development of Western Normative Financial Accounting Theory and an Introduction to the Basic Framework of Positive Accounting Theory."