| 会计环境的变化将导致会计理论的重构 |
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| 引用本文： | 齐炳忠.会计环境的变化将导致会计理论的重构[J].重庆工学院学报,2002,16(4):94-96. |
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| 作者姓名： | 齐炳忠 |
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| 作者单位： | 重庆工学院会计系 重庆400050 |
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| 摘 要： | 在WTO的框架下 ,政治环境、法律环境、经济环境、市场环境将发生不同程度的变化。会计环境的变化将导致会计目标、会计模式、会计立法、会计准则、会计体系、核算内容、会计职能和会计方法的重构
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| 关 键 词： | 会计环境 会计理论 重构 |
| 文章编号： | 1671-0924(2002)04-0094-03 |
| 修稿时间： | 2002年4月2日 |
The Changes in Accounting Environment Will Lead to the Restructuring of Accounting Theories |
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| QI Bing-zhong.The Changes in Accounting Environment Will Lead to the Restructuring of Accounting Theories[J].Journal of Chongqing Institute of Technology,2002,16(4):94-96. |
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| Authors: | QI Bing-zhong |
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| Abstract: | Under the WTO framework, there will be various changes in political, legal, economic, and market environments. The changes in accounting environment will lead to the restructuring of accounting objective, accounting model, accounting jurisdiction, accounting criterion, accounting system, accounting content, accounting function and accounting method |
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| Keywords: | accounting environment accounting theory restructuring |
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