财务会计基本理论结构研究(1)

摘要：会计基本理论研究和说明会计最核心的概念和原理，财务会计基本理论问题的研究受制于会计实务的发©展水平和会计理论工作者的认识水平。财务会计基本理论的结构应包括会计假设、会计职能、会计目标、会计准则、会计要素、会计环境、会计程序等内容。

关键词：会计理论；会计假设；基本理论；理论结构；会计准则

Abstract: Accountant the elementary theory studies and explained that accountant the most core the concept and the principle, financial inventory accounting the elementary theory question's research✞ is restrained Yu the accounting practice level of development and the accounting theory worker's level of understanding. Financial inventory acco☿unting elementary theory's structure should include accountant contents and so on supposition, function ofณ accounting, accountant goal, ac유counting standards, accountant essential factor, accountant environment, accountant procedure.

key word: Accounting theory; Accountant supposition; Elementary theory; Theory structure; Accounting standards 前言人力资源会计假设的初步研究

权益资本计价：会计选择下的信息属性与计量发展