Accounting Basic Theory

Author: Yu Yulin 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 superior to practice and plays a role in various aspects. In the era of knowledge economy, the development of the accounting cause requires innovation, and innovation requires the learning and application of accounting theory. The 21st century is the era of the knowledge economy, and the development of the knowledge economy will have a significant impact on various aspects of the country's economy, society, science, technology, culture, education, management, etc. In the development of the knowledge economy, the accounting cause 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 cause. 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 evening colleges as teaching materials. It can also be used as self-study materials for practicing accountants.