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《CONTEMPORARY FINANCE & ECONOMICS》 1998-01
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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.
【CateGory Index】： F230
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【References】
Chinese Journal Full-text Database 1 Hits
1 Li Yingzhao Chen Nina (School of Business Administration, South China University of Technology, Guangzhou, Guangdon 510640);Thinking about the Logical Starting Point Question of Accounting Theoretical System[J];Journal of Communication of Finance and Accounting;2005-08
【Co-references】
Chinese Journal Full-text Database 10 Hits
1 LIN Bin SHI Shui-ping HUANG Ting-hui(Zhongshan University, Guangzhou,510275,China);To Tell Truth in Accountancy[J];Contemporary Finance & Economics;2005-01
2 Liao, Meizhen;A review of study of forensic linguistics abroad[J];Contemporary Linguistics;2004-01
3 Du Xingqiang(Xiamen University,Department of Accounting，361005);Survey into Chinese-featured Accounting Theoretical System[J];POLICY-MAKING REFERENCE;1998-06
4 Ge Jia shu;Towards Accounting Systems and Accounting Standards in China[J];Accounting Research;2001-01
5 Zhou Hong;Comparative Researches on French New Accounting System and the New Accounting System of China[J];Accounting Research;2001-07
6 Ge Jiashu;The Future of Core Standards of IASC[J];Accounting Research;2001-08
7 Qu Xiaohui;The Consideration for Accounting Internationalization in China[J];Accounting Research;2001-09
8 Shi Benren;The Role Accounting Plays in Corporate Governance[J];Accounting Research;2002-04
9 Huang Shizhong & Shao Lanlan;Review and Prospects on the Reform of International Accounting Standards[J];Accounting Research;2002-06
10 Qu Xiaohui & Chen yu;The International Development of Accounting Standards:the Interest Relationship Analysis[J];Accounting Research;2003-01
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