Some Viewpoints about the Basic Theory of Accounting
Wu Shuipeng & Gong Guanming
The basic theory of accounting is the cognition dealing with the essence and law of accounting theory.It is a basis for the entire accounting theory,and it is also a starting point as well as a premise for the research of the applied accounting theory.This paper aims at systematically describing the nature,purpose,object of accounting,and the accounting report,the relationship between accounting and auditing as well.
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