会计六要素涵义再探
发布时间：2018-10-14 18:23
【摘要】：正一、如何理解会计六要素的定义定义是认识主体使用判断或命题的语言逻辑形式,确定一个认识对象或事物在有关事物的综合分类系统中的位置和界限,使这个认识对象或事物从有关事物的综合分类系统中彰显出来的认识行为。其详细解释与《现代汉语词典》对定义的解释完全相同,认为定义是对于一种事物的本质特征或一个概念的内涵和外延的确切而简要的说明。将会计要素定义与上述定义的概念进行比较,笔者认为有以下不足:(1)会计六要素的定义不符合人们通常对定义的理解"。基本准
[Abstract]:First, how to understand the definition of the six elements of accounting is that the cognitive subject uses the linguistic logic form of judgment or proposition, and determines the position and boundary of a cognitive object or thing in the comprehensive classification system of related things. The act of making such an object or thing manifest in a comprehensive system of classification of relevant things. Its detailed explanation is exactly the same as that of the definition in Modern Chinese Dictionary. It is considered that the definition is an exact and brief explanation of the essential characteristics of a thing or the connotation and extension of a concept. Comparing the definition of accounting elements with the concept of the above definition, the author thinks that there are some shortcomings: (1) the definition of the six elements of accounting does not accord with the common understanding of the definition. Basic standard
【作者单位】： 广东海洋大学寸金学院;
【基金】：广东省教育科研“十二五”规划2012年度研究项目(编号:2012JK042) 2012年度广东省专业综合改革试点项目——财务管理专业(编号:粤教高函[2012]204号) 广东省2013年度会计科研立项课题(编号:2013B59)阶段性研究成果
【分类号】：F233
[Abstract]:First, how to understand the definition of the six elements of accounting is that the cognitive subject uses the linguistic logic form of judgment or proposition, and determines the position and boundary of a cognitive object or thing in the comprehensive classification system of related things. The act of making such an object or thing manifest in a comprehensive system of classification of relevant things. Its detailed explanation is exactly the same as that of the definition in Modern Chinese Dictionary. It is considered that the definition is an exact and brief explanation of the essential characteristics of a thing or the connotation and extension of a concept. Comparing the definition of accounting elements with the concept of the above definition, the author thinks that there are some shortcomings: (1) the definition of the six elements of accounting does not accord with the common understanding of the definition. Basic standard
【作者单位】： 广东海洋大学寸金学院;
【基金】：广东省教育科研“十二五”规划2012年度研究项目(编号:2012JK042) 2012年度广东省专业综合改革试点项目——财务管理专业(编号:粤教高函[2012]204号) 广东省2013年度会计科研立项课题(编号:2013B59)阶段性研究成果
【分类号】：F233
【相似文献】
相关期刊论文 前10条
1 何平;统计分析的逻辑(六)[J];统计;1986年12期
2 黄焕金;认识对象的表现程度与人类科技的难易程度——评刘怡翔先生的科学技术发展定律[J];西安联合大学学报;2002年01期
3 孙娟,孙连仲;模糊思维与宏观经济调控和运行[J];经济问题探索;1996年09期
4 朱亚诚;;模糊性与科学理论的发展[J];科学学与科学技术管理;1988年03期
5 李忱,赵建丰;论科学认识发展中的建构特征[J];社会科学战线;1994年06期
6 市川`切，
本文编号：2271259
本文链接：https://www.wllwen.com/guanlilunwen/caiwuguanlilunwen/2271259.html
