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中国会计学会会计基础理论专业委员会2012年专题学术研讨会于2012年5月18日在西南财经大学召开。会议以“会计主体与财务列报”为主题,针对近年来国内外会计基本理论研究的进展,讨论其在我国制度背景和经济环境下应用的现实性。在综述会议论文及与会代表观点的基础上,本文对会计基本理论研究的趋势进行了展望。
The 2012 Symposium on Accounting Basic Theory Committee of China Accounting Association was held on May 18, 2012 at Southwestern University of Finance and Economics. With the theme of “Accounting Subject and Financial Presentation”, the conference aimed at the progress of the basic theory research of accounting at home and abroad in recent years, and discussed its practical application in the institutional background and economic environment of our country. On the basis of summarizing the conference papers and the opinions of the delegates, this article forecasts the trend of the basic accounting theory research.