摘要
引经据典对《会计“控制”职能质疑》进行了剖析 ,它的所有论据 ,没有一条能够成立 ,其所用方法不对 ,导致错误的结论。指出会计控制基本职能论是我国会计基础理论研究的原创性成果 ,对指导会计实践 ,创建前后一贯的中国特色的会计基础理论体系 。
By copiously quoting the classics, this paper analyses the article 'Questioning the Controlling Function of Accounting'.None of its grounds of argument is tenable and it uses the incorrect methods that lead to wrong conclusion.The theory of accounting controlling function is the original achievement from the basic theoretical research on accounting of China, and is of great significance to guiding accounting practice and establishing consistent basic accounting theoretical system with Chinese characteristics.
出处
《重庆工学院学报》
2004年第5期97-101,共5页
Journal of Chongqing Institute of Technology
