Research on the Category of Basic Proposition of Accounting
The basic proposition of accounting,reflecting the basic needs of human beings for accounting and the positioning and expectations,giving birth to the accounting system,plays a decisive role in the emergence of accounting and its healthy development.It constitutes the basic concept of accounting theory and provides the basic measure to understand accounting knowledge and accounting job.Based on the objective analysis of the main defects of the ex-isting basic accounting theory,the predicament of accounting practice and the original intention of human beings to establish the accounting system,this pa-per points out that the existing accounting theory has the innate deficiency of neglecting the cognition of the basic proposition seriously.The emergence and positive role of accounting system depends entirely on the realistic requirements of the progress of human social and economic civilization on specific economic activities.Accounting evolved from a very personalized activities of knotting record,to a very private way of recording economic activity,to a generalized ap-proach to make double-entry for economic transactions,to a standardized grammar of the international language of business,developing into the accounting industry standards and finally the accounting legal becoming into public knowledge,which truly reflects the general process of human cognition of basic prop-ositions.At the beginning of the emergence of accounting,it naturally plays the role of inheriting and replicating mechanism of the basic requirements of the progress of human economic civilization,and becomes the factual premise of the basic proposition of accounting.With the development of accounting to this day,it is obvious that the basic proposition cognition is often missing.Double entry-accounting is the main practice mode which has the basic function of in-heriting and duplicating mechanism in the progress of human economic civilization.The establishment of a clear category of accounting basic propositions can make accounting have the ability to optimize its own information structure constantly and make economic activities show more human goodness.
Basic Proposition of AccountingBasic Theory of AccountingDevelopment of AccountingMission of AccountingDouble-entry Ac-counting
万方数据
维普
