Management Accounting

Author: Xu Jinye
Publisher:
Publish Date: 2006-06-01
Features: This series of textbooks has the following compilation characteristics:
1. Fully incorporates the significant achievements in the construction of China's accounting and auditing standards system and the fruitful results of accounting theory research. The establishment and implementation of the framework of the accounting and auditing standards system have provided an opportunity to substantially enrich and update the content of accounting textbooks as a reference.
2. Adhering to the principle of "solidifying the foundation and broadening knowledge," the content of this series of textbooks strives to fully reflect the core content of accounting teaching and research as well as the latest developments in the discipline. It emphasizes the systematic introduction of theoretical principles of general accounting, auditing, and finance, while also enabling students to systematically understand and master the development process of accounting, auditing, and financial theories through numerous annotations, cases, and background materials, allowing them to grasp the latest research findings in contemporary accounting, auditing, and finance.
3. The series of textbooks has undergone meticulous design and bold attempts in terms of form, striving for innovation and breakthroughs. As the saying goes in accounting—"substance over form." From the perspective of the relationship between the content and form of the textbooks, it can be said that the content is paramount, while the form is secondary. Although the content determines the quality of the textbook, the form is equally important. Therefore, while focusing on content, this series of textbooks strives to reflect the characteristics of Western textbooks in its presentation, aligning with Western textbook formats. This form innovation and breakthrough not only reflect the reform and innovation in the construction of university textbooks but also embody the era requirements of China's accounting reform and opening-up.