会计确认概念再研究——对若干会计基本概念的反思
发布时间：2018-08-06 19:49
【摘要】：近些年来,出现了不少会计专来新词,会计确认、会计计量、会计报告、会计记录等就是这类新说法。为更好探究这类新词本身内涵,本文从"会计确认"与"会计计量"一词来源、会计确认内涵、会计计量内涵、反思会计确认概念理论、意见与建议等五个方面进行阐述,以期提供具参考价值的理论。
[Abstract]:In recent years, there have been a lot of new words, such as accounting recognition, accounting measurement, accounting report, accounting record, etc. In order to better explore the connotation of this kind of new words, this paper expounds from five aspects: the source of the words "accounting recognition" and "accounting measurement", the connotation of accounting recognition, the connotation of accounting measurement, the reflection of the concept theory of accounting recognition, the opinions and suggestions, etc. In order to provide the theory with reference value.
【作者单位】： 福州职业技术学院;
【分类号】：F275
本文编号：2168807
[Abstract]:In recent years, there have been a lot of new words, such as accounting recognition, accounting measurement, accounting report, accounting record, etc. In order to better explore the connotation of this kind of new words, this paper expounds from five aspects: the source of the words "accounting recognition" and "accounting measurement", the connotation of accounting recognition, the connotation of accounting measurement, the reflection of the concept theory of accounting recognition, the opinions and suggestions, etc. In order to provide the theory with reference value.
【作者单位】： 福州职业技术学院;
【分类号】：F275
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