摘要
我国资本市场发生的一系列会计作假、造假问题,暴露了现行的会计理论在解释、指导实务发展方面的效率低下,会计理论体系存在着严重的不足。以what、who、how为逻辑起点重新构建我国的会计理论体系具有十分重要的意义。
The constant occurrence of cooking accounts in the domestic capital market reveals the problem of low efficiency in accountancy manipulation under the instruction and guidelines of the present accountancy the-ory. This suggests that the present accountancy theory needs overall improving. It is vitally important that we need to construct a new accountancy theory in China with the 3 wh-s (what, who, how) as the logical starting point.
出处
《燕山大学学报（哲学社会科学版）》
2004年第1期92-94,共3页
Journal of Yanshan University:Philosophy and Social Science
