决战棋牌

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                                  1. 论会计哲学观的论文

                                    科学发展史清楚地表明,科学的发展和理论的创新,必须根植于世界观和方法论的沃土之中,离开正确、科学的世界观和方法论的指导,就事论事,人们就会迷失方向,甚至会误入歧途,科学的发展更无从说起。 客观地,哲学的思想和方法,还没有得到会计理论界,特别是实务界的
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                                      KEXUEFAZHANSHIQINGCHUDIBIAOMING,KEXUEDEFAZHANHELILUNDECHUANGXIN,BIXUGENZHIYUSHIJIEGUANHEFANGFALUNDEWOTUZHIZHONG,LIKAIZHENGQUE、KEXUEDESHIJIEGUANHEFANGFALUNDEZHIDAO,JIUSHILUNSHI,RENMENJIUHUIMISHIFANGXIANG,SHENZHIHUIWURUQITU,KEXUEDEFAZHANGENGWUCONGSHUOQI。

                                      客观地,哲学的思想和方法,还没有得到会计理论决战棋牌界,特别是实务界的应有重视,人们所习惯的是就会计论会计,以致观点相背,各执已见,争论不休。纵观会计发展的历史就不难发现,举凡会计理论的重大突破,无不得益于正确哲学指导。由于哲学是从各门具体科学中概括总结出来的普遍规律和认识,因此对各门具体学科的科学研究具有指导作用。

                                      马克思主义哲学的世界观和方法论,是会计的理论基础之一,它为会计理论提供指导,会计理论中的许多原则是马克思主义哲学观点的具体运用。所以,我们研究会计的哲学观,应在马克思主义哲学指导下,研究会计的世界观和方法论,树立基本的会计哲学观,旨在对人类的全部会计行为作出哲学概括,为人们提供从事现代会计理论和实践的科学哲学理论与方法,从而科学地运用马克思列宁主义哲学,唯物辩证地把握会计工作中各方面的客观联系和矛盾,高瞻远瞩地处理和解决各种矛盾,以推动会计科学的健康和迅速发展,这也是当代会计人员义不容辞的责任。

                                    决战棋牌  ZAIZHENGGEHUIJIXUEKELILUNTIXIZHONG,HUIJIZHEXUEBIQITAHUIJILILUNGENGYOUGAODUDECHOUXIANGXINGHEGAIKUOXING,CHUZAIGENGGAODECENGCISHANG,YINERNENGCHENGWEIZHIDAOGEZHONGJUTIHUIJILILUNBUKEQUESHAODE、ZHIJIEDEJICHULILUN,TASHIMAKESIZHUYIZHEXUEYUHUIJIXUEZHIJIANDEGUODUXINGQIAOLIANG。

                                      HUIJIDEZHEXUEGUAN,SHIYOUJIDINEIHANYUHUIJIDELILUNFANCHOUHEHUIJISHIJIANZHIZHONG,WOMENKEYIYUNYONGCHOUXIANGDEFANGFA,BATAMENTILIANHEWAJUECHULAI,SHUOYAOYOUYIXIASHITIAOZUCHENGHUIJIZHEXUEGUANTIXI。

                                      一、会计的唯物观

                                      WUZHIYUYISHISHIZHEXUEDELIANGDAJIBENFANCHOU。MAKESIZHUYIZHERENWEI,WUZHISHIDIYIXING,YISHISHIDIERXING,WUZHISHISHIJIEDEBENYUAN,WUZHIJUEDINGYISHI,WUZHISHIJIESHIDUOYANGXINGDETONGYI,SHIJIEDETONGYIXINGZAIYUTADEWUZHIXING。KEXUEWEIWUGUANZAIHUIJIZHONGDEZUIHAOLIZHENGSHIHUIJIKETILILUN。HUIJISHIYIXIANGFUZADESHEHUISHIJIANHUODONG,BIXUYOUQITEDINGDEDUIXIANG,HUIJISUOFANYINGHEKONGZHIDEDUIXIANGWULUNBATASHIWEIZIJINYEHAO,XINXIYEHAO,TAMENDOUSHIWUZHIDEBUTONGBIAOXIANXINGSHI,SUIRANHUIJIRENYUANJIAGONGCHULIHUIJIXINXIDEGUOCHENGBIAOXIANWEIYIZHONGZHUGUANDEGUOCHENG,DANHUIJIXINXIDEBENZHISHIKEGUANSHIZAIZIJINYUNDONG,BINGBUYINWEIHUIJIRENYUANDEZHUGUANJIAGONGERGAIBIAN。ZHENGYINWEIRUCI,KEGUAN(ZHENSHI)XINGCAICHENGDUIHUIJIXINXIZUIZHONGYAODEZHILIANGYAOQIU。"SHIJICHENGBENYUANZE"YECAICHENGWEIHUIJIQUERENYUJILIANGDEPUBIANYUANZE。TUOLILEKEGUANSHISHIYUANZEDEHUIJIXINXI,YIBEILISHIHEXIANSHIZHENGMINGSHIWEIHAIWUQIONGDE,SUOYIHUIJIGONGZUOBIXUCONGKEGUANSHIJICHUFA,RUSHIFANYINGKEGUANSHIJIQINGKUANG,ANSHIJIQINGKUANGBANSHI。ZHEIJIUYAOQIUQIYEHUIJIJILUHEHUIJIHESUANBIXUYISHIJIFASHENGDEJINGJIYEWUWEIYIJU,BIANZHIDEHUIJIBAOBIAOZHENSHIDIFANYINGQIYEDECAIWUZHUANGKUANGHEJINGYINGCHENGGUO。CAIWUHUIJIDEKEGUANXINGBAOKUO:DIYI,ZHENSHIXING。MEIYIXIANGHUIJIJILUDOUYAOYOUHEFADEPINGZHENGWEIYIJU,YAOBAOZHENGZHANGZHENG、ZHANGZHANG、ZHANGBIAOHEZHANGSHIZHIJIANDEYIZHI,BUXUNONGXUZUOJIA,SHIHUIJIBAOBIAOSHANGFANYINGDEJIEGUOTONGQIYEDECAIWUZHUANGKUANGJINGYINGCHENGGUOXIANGYIZHI。DIER,KEKAOXING。DUIJINGJIYEWUDEJILUHEBAOGAO,YAOZUODAOBUPIANBUYI,YIKEGUANSHISHIWEIYIJU,ERBUSHOUZHUGUANYIZHISUOZUOYOU,BAOZHENGHUIJIXINXIDEKEKAO。

                                      二、会计的运动观

                                      任何一种物质都处于运动之中,运动是物质存在的根本形式,是物质的根本属性。会计是以特定会计主体的资金运动为研究对象的,资金是企业财产物资的货币表现,运动是它的本质特征。会计的根本任务就是利用货币来全面揭示企业资金运动过程及其结果。违背资金运动规律的账户体系和会计方法必然不能提供完整、准确的会计信息。资金运动是经济活动的价值表现形式,是六大会计要素的抽象化,资产、负债所有者权益三者的数量关系为:资产=负债+所有者权益,是某一时日资金运动的静态表现;收入、费用、利润三者的数量关系为:利润=收入-费用,是一定时期资金运动的动态表现。各会计主体在纷繁复杂的经济活动中是否顺利进行,是否有效,都可以通过各会计主体的资金运动表现出来。

                                    决战棋牌  WOMENYONGZHEXUEGUANLAIRENSHIZIJINYUNDONGDEGUILV,JUYOUYIXIAJIBENNEIRONG:(1)ZIJINXINGTAIBIANHUA。TAYANZHE"HUOBIZIJIN→CHUBEIZIJIN→SHENGCHANZIJIN→CHENGPINZIJIN→HUOBIZIJIN→"ZHEITIAOLUXIANXUNHUANWANGFU,ZHOUZHUANBUXI。(2)ZIJINCHUSUOBIANHUA。BIAOXIANWEICONGWAIBUTOURUQIYEZIJIN,JIJINGYINGGUOCHENGDEGEGEFANGMIAN,BINGZAIGONGYING、SHENGCHAN、XIAOSHOUBUMENZHIJIANLIUDONG,YIBUFENZIJINANGUIDINGTUICHUQIYE。(3)ZIJINJIEGOUBIANHUA。BIAOXIANWEIQIYECHOUJIEZIJINQUDAOBIANDONGERSHIZIJINLAIYUANJIEGOUFASHENGCIZENGBIJIANDEBIANHUA。ZAIJINGYINGHUODONGZHONG,YOUYUSHICHANGXUQIU,JINGYINGGUANLIHEKEJIYUNYONGDEBIANDONGERSHIZIJINZHANYONGJIEGOUFASHENGCIZENGBIJIANDEBIANHUA。(4)ZIJINSHULIANGBIANHUA。ZIJINSHULIANGBIANHUAGUILVSHI,ZICHAN(CHENGBEN、FEIYONG)LEIYUFUZHAI(SUOYOUZHEQUANYI、LIRUN)LEITONGSHIZENGJIA,HUOTONGSHIJIANSHAO。(5)ZIJINTESHUBIANHUA。BIAOXIANWEIZAIYIDINGSHIDIANSHANGZICHANYUFUZHAIJIASUOYOUQUANZHEQUANYIDEXIANGDUIPINGHENG,XIANGDENGSHIXIANGDUIDE、ZANSHIDE,ERBUDUANBEIXINDELIANGSUODAITIZESHIJUEDUIDE、JINGCHANGDE。RENSHIYISHANGZIJINYUNDONGDEGUILV,YOUZHUYUWOMENZHENGQUECHOUCUOZIJIN,HELIDISHIYONGZIJIN,JIASUZIJINZHOUZHUAN,TIGAOZIJINSHIYONGXIAOYI。

                                      三、会计的时间观

                                    决战棋牌  SHIJIANSHIZHISHIWUYUNDONGDECHIXUXINGHESHUNXUXING,SHIYUNDONGZHEDEWUZHIDECUNZAIXINGSHI。SHIJIANSHIWUXIANDE,ERJUTISHIWUYUNDONGDESHIJIANYOUXIANDE,TASHIYIZHONGBUKEZAISHENGDEZIYUAN,HUIJIDESHIJIANGUANJUTITIXIANZAI:(1)ZHENGQUEQUEDINGHUIJIFENQI。HUIJIWEILEJISHIFANYINGHEJIANDUQIYELIANXUJINGYINGHUODONGDEGUOCHENGHEJIEGUO,JISHIWEIYOUGUANSHIYONGZHETIGONGXIANGGUANDEHUIJIXINXI,JIUBIXUBAYUCHIXUBUDUANDESHENGCHANJINGYINGHUODONGGUOCHENGXIANGLIANXIDEZIJINYUNDONGGUOCHENG,RENWEIDIHUAFENWEIRUOGANSHIJIANJIEDUAN,YIBIANFENQIJIESUANZHANGWUHEBIANZHIHUIJIBAOBIAO,ZUOWEIGUIHUA、HESUANHEJIANCHAZIJINYUNDONGDESHIJIANJIEXIAN。HUAFENHUIJIQIJIAN,BIANYUZHENGQUEQUEDINGHUIJIHESUANCHENGXUHEFANGFA,SHISHIXINGQUANZEFASHENGZHIYUANZE、JISHIXINGYUANZEDEJICHU,YINERSHIHUIJIHESUANDEQIANTIZHIYI。ZAIHUIJIHESUANZHONGGUANCHEJISHIXINGYUANZE,SHIYOUYUHUIJIXINXIJUYOUSHIXIAOXING,QIJIAZHIHUISUIZHESHIJIANDELIUSHIERZHUJIANJIANGDI,ZHEIJIUYAOQIUHUIJIGONGZUOYAOJIANGJIUSHIXIAO,JISHIJILU、JISHIBAOGAO。QUANZEFASHENGZHIYUANZEZHUYAOSHICONGSHIJIANXUANZESHANGQUEDINGHUIJIQUERENDEJICHU,QIHEXINSHIGENJUQUANZEGUANXIDEFASHENGHEYINGXIANGQIJIANLAIQUERENQIYEDESHOUZHIHESUNYI。(2)ZIJINZHOUZHUANGUANNIAN。ZIJINBEIZHANYONGDESHIJIANYUQIZHOUZHUANSUDUYOUZHEMIQIEDEGUANXI。ZHIYOUJIASUZIJINZHOUZHUAN,CAINENGJIANSHAOZIJINZHANYONG,TIGAOZIJINSHIYONGXIAOYI。(3)HUOBISHIJIANJIAZHIGUANNIAN。LIANGGESHIDIANSHANGXIANGTONGDANWEILIANG,HUOZHEYIGEDANWEIDELIANGZAIBUTONGSHIJIANSHANGDEJIAZHIBIANHUA,JIUSHIJIANJIAZHI。ZAIHUIJIYUCE、JUECEZHONGDUIHUOBISHIJIANJIAZHIGEZHONGFANGFADEGUANGFANYINGYONG,ZESHIHUIJISHIJIANGUANDEYOUYITIXIAN。

                                      四、会计的空间观

                                    决战棋牌  KONGJIANSHIZHIYUNDONGZHEDEWUZHIDESHENZHANGXINGHEGUANGYANXING,YIDINGDESHIJIANHEKONGJIANDUIWUZHIYUNDONGDEFAZHANYEYOUZHIYUEHEYINGXIANGZUOYONG。YONGZHEXUEDEGUANNIANLAIRENSHIHUIJIGONGZUO,YINGBAWO:(1)MINGQUEHUIJIZHUTI。SHENGCHANJINGYINGZHEDEQIYEZHANYOUYIDINGDEKONGJIANWEIZHI。BINGYONGYOUYIDINGDEHUODONGKONGJIAN,ZAIZHEIYANGYIGEKONGJIANFANWEINEI,QIYEXIANGDUIDULI,ZIFUYINGKUI,SHIYIGEWANZHENGYIYISHANGDEJINGJIHUODONGDEFALVZHUTI。BAQIYEZUOWEIYIGEZHUTISHIHUIJIHESUANDEYIGEJIBENQIANTITIAOJIAN,TAWEIHUIJIHESUANHUADINGLEYIGEKONGJIANFANWEI。DANSHI,HUIJIZHUTIDEKONGJIANFANWEIBINGBUWANQUANDENGTONGYUFALVYIYISHANGDEZHUTI。LIRU,HEBINGHUIJIBAOBIAODEKONGJIANFANWEIJIUDAYUFALVZHUTIKONGJIANFANWEI,BAOKUOLIANGGEHUOLIANGGEYISHANGDEFALVZHUTI;ZERENHUIJIHESUANDEKONGJIANFANWEI,JIUXIAOYUFALVZHUTIDEKONGJIANFANWEI,ZERENHUIJIDEZHUTISHI"ZERENZHONGXIN"。(2)QUEDINGCHENGBENJISUANDUIXIANG。YAOQUEDINGANSHENMESHIJIANHEKONGJIANTIAOJIANLAIHUIJISHENGCHANCHANPINSUOFASHENGDEFEIYONGHESUOHUODEDECHANLIANG,SHIYOUGEQIYEDESHENGCHANTEDIANYUCIXIANGLIANXIDEGUANLIYAOQIUSUOJUEDINGDE。CHENGBENJISUANDEKONGJIANSHI:ANCHANPINDEPINZHONG、PIJIAN(JIANBIE)DENGYINSULAIJILIANG,CHENGBENHESUANDUIXIANGJUEDINGLECHENGBENJISUANFANGFAKEFENWEIJIANDANFA、FENPIFA、FENBUFASANZHONGJIBENJISUANFANGFAZHEISANZHONGFANGFATIXIANLEBUTONGDESHIJIANYAOSU、BUTONGDEKONGJIANYAOSU、BUTONGDECHANPINPINZHONGSANZHEZHIJIANDEBUTONGXINGSHIDEJIEHE。(3)MINGQUEKONGJIANDECENGCIGUANXI。KONGJIANSHIFENCENGCIDE,HUIJIDANWEIZAIKONGJIANCENGCIZHONGCHUYUJICENG,SHOUGUOJIA、DIQUHUOZHUGUANBUMENSUOLINGDAOHUOZHIDAO,YINCI,YAOZHENGQUECHULIHAOGECENGCIDEGUANXI。(4)ZHUZHONGKONGJIANHELIJIEGOU。ZIJINZAIKONGJIANDEHELIFENBUJIEGOU,YOUZHUYUTIGAOZIJINXIAOYI。(5)JIANGQIUKONGJIANJIAZHI。LIANGGEXIANGTONGDANWEILIANGHUOYIGEDANWEILIANGZAIBUTONGDIDIANDEJIAZHIBIANHUA,JIUSHIKONGJIANJIAZHI。YAOZHUYIZAITOUZI、CAILIAOCAIGOU、CHANPINSHENGCHAN、WAIBUJIAGONG、CHANPINXIAOSHOUDENGFANGMIANXUANZEYOULIDEDIDIAN,YIBIANTIGAOZIJINSHIYONGXIAOYI。

                                      五、会计的矛盾观

                                      SHIJIESHANGYIQIESHIWUDOUCUNZAIZHEMAODUN,ERMAODUNJIYOUPUBIANXING,YOUYOUTESHUXING。ZAISHIWUDEFAZHANGUOCHENGZHONG,GEZHONGMAODUNLILIANGDEFAZHANSHIBUPINGHENGDE,YOUZHUYAOMAODUNHECIYAOMAODUNDEQUBIE,YOUMAODUNDEZHUYAOFANGMIANHECIYAOFANGMIANDEQUBIE。YUNYONGWEIWUBIANZHENGDEMAODUNGUANDIANLAIGUANCHAHUIJILILUNHESHIJIAN,XUYAOZHEZHONGBAWOSANDIAN:DIYI,ZHENGQUECHULIMAODUNDEPUBIANXINGHETESHUXINGDEGUANXI。RENHESHIWUDOUSHIMAODUNPUBIANXINGHETESHUXINGDETONGYI,FENXISHIWUJIYAOKANDAOMAODUNDEPUBIANXING,YEYAOKAOCHAJUEDINGQITESHUBENZHIDETESHUMAODUN。《QIYEHUIJIZHUNZE》TIXIANLEZHEIYIDIAN,TABAOKUOJIBENZHUNZEHEJUTIZHUNZELIANGGECENGCI,JIBENZHUNZEZHUYAOJIUHUIJIHESUANDEJIBENQIANTI、YIBANYUANZE、HUIJIYAOSUDEQUEREN、JILIANGYIJIHUIJIBAOGAOZUOCHUDEGUIDING,ZHEISHIHUIJIGONGZUOMAODUNDEPUBIANXING。JUTIZHUNZEDUIJUTIHESUANDEFANGFAHEBUZHOUDENGZUOCHULEGUIDING。CHANMINGLETESHUXINGYETESHUYEWUDEHUIJIZHUNZE,ZHEISHIHUIJIGONGZUOMAODUNDETESHUXING。JIANCHIJIBENZHUNZEHEJUTIZHUNZEDETONGYI,SHIMAODUNDEPUBIANXINGHETESHUXINGBIANZHENGGUANXIYUANLIDEJUTIYUNYONG。XINCAIWUHUIJIZHIDUZAIKEMUDESHEZHISHANG,QIANGDIAOLEHUIJIKEMUDETONGYI、KEXUEHEGUIFAN,ZHEISHIMAODUNDEGONGXING。DANSHIZENYANGJUTIHESUAN,YEYOUQITESHUXING、GEXING,QIYEKEGENJUZISHENJINGYINGHEGUANLIDETEDIANXUANZEJUTIDEHESUANFANGFA。DIER,YAOZHENGQUECHULIZHUYAOMAODUNYUCIYAOMAODUNDEGUANXI。ZAIHUIJIGONGZUOZHONGYAOGUANCHELIANGDIANLUNZHONGDEZHONGDIANLUNSIXIANG,GUANCHEZHONGYAOXINGYUANZE。YEJIUSHISHUO,ZAIHUIJIHESUANGUOCHENGZHONGDUIJINGJIYEWUHUOHUIJISHIXIANGYINGQUBIEQIZHONGYAOCHENGDUCAIQUBUTONGDEHESUANFANGSHI。DUIYUNEIXIEDUIQIYEDEJINGJIHUODONGHUOHUIJIXINXIDESHIYONGXIANGDUIZHONGYAODEHUIJISHIXIANG,YINGFENBIEHESUAN、FENXIANGFANYING,LIQIUZHUNQUE,BINGZAIHUIJIBAOGAOZHONGZHONGDIANSHUOMING。DUIYUCIYAODEHUIJISHIXIANG,ZAIBUYINGXIANGHUIJIXINXIZHENSHIXINGDEQIANTIXIA,ZEKEYISHIDANGJIANHUAHUIJIHESUAN。HEBINGFANYING。JIANCHIHUIJIHESUANDEZHONGYAOXINGYUANZE,NENGGOUSHIHUIJIHESUANZAIQUANJUDEJICHUSHANGBAOZHENGZHONGDIAN,DADAOSHIBANGONGBEIDEXIAOGUO。DISAN,YAOYONGXITONGDEGUANDIANKANDAIHUIJIGONGZUO。XITONGSHISHIJIELIANXIDEPUBIANXINGSHI,YONGXITONGGUANNIANLAIYANJIUHUIJIGONGZUO,YOUZHUYUJIAQIANGHUIJIGUANLI。QIYEZIJINYUNDONGSHIYIGEFUZADEXITONG,XITONGNEIDEGEZHONGYAOSUSHIXIANGHULIANXI、XIANGHUZUOYONGDE,YAOQUANMIANDIFANYINGHEJIANDUZIJINYUNDONGZHUANGKUANG,BIXUYOU"HUIJIYUSUAN、HUIJIJUECE、HUIJIHESUAN、HUIJIKONGZHI、HUIJIFENXI、HUIJIJIANCHA"DENGGEZHONGHUIJIXINGWEIFANGFA,ZHEIXIEFANGFABENSHENYESHIYIGEXITONG,MEIYOUHUIJIYUCEJIUBUNENGJINXINGHUIJIJUECE,MEIYOUHUIJIHESUANYEJIUTANBUSHANGHUIJIKONGZHI,ERHUIJIKONGZHIZEYUYUHUIJIHESUANZHIZHONG。MEIYOUYUCE、JUECEHEHESUAN,YEJIUMEIYOUHUIJIFENXIHEJIANCHA,ERHUIJIHESUANHEJIANDUGUANCHUANYUHUIJIXINGWEIDEQUANGUOCHENG。

                                      六、会计的利益观

                                    决战棋牌  LIYIYUANZESHIMAKESIZHUYIZHEXUEDEJIBENYUANZE,TASHUOMINGRENMENDEXINGDONGHESIXIANGYULIYIXIANGLIANXI,SHOULIYIDEZHIPEI,LIYISHIRENMENGAIZAOZIRAN、GAIZAOSHEHUIDEJIBENDONGYIN,LIYIYUANZEYESHIHUIJILILUNHESHIJIANDEYITIAOJIBENYUANZE。HUIJIGUANLISHIZHISHANGSHIYIZHONGJIAZHIYUNDONGDEGUANLI,MUDESHIWEILEDUIQIYEDEXIANZHUANGHEFAZHANQINGKUANGTIGONGCAIWUZILIAO,BIANYUQIYEJINGYINGZHE、TOUZIZHEZUOCHUHELIDEJINGYINGJUECE,CONGERSHIXIANZENGSHOUJIEZHI,TIGAOJINGJIXIAOYI。YINCIZAIHUIJISHIWUZHONG,BIXUBAQIYEDELIYIYUQICHANPINSHULIANG、ZHILIANGJIQISHEHUIXIAOYILIANXIQILAI,BALAODONGZHEDELIYIYUQILAODONGCHENGGUOLIANXIQILAI,BAZE、QUAN、LIJIEHEQILAI。

                                      七、会计的能动反映观

                                      MAKESIZHUYIRENSHILUNZHISUOYISHIKEXUEDERENSHILUN,SHIYINWEITASHINENGDONGDE、GEMINGDEFANYINGLUN。HUIJISHIJIANZUOWEIYIXIANGRENLEISHEHUIHUODONG,YESHINENGDONGDEFANYING,SHIFUHERENLEIXINGWEIDEFANYING。

                                    决战棋牌  RENSHIDEBENZHISHIZHUTIDUIKETIDENENGDONGFANYING,RENSHIDEZHUTISHIKETISHIBIANZHENGTONGYIDE,LIANGZHECUNZAIZHEGAIZAOHEBEIGAIZAO,RENSHIHEBEIRENSHIDEGUANXI。ZAIHUIJIGONGZUOZHONG,HUIJIXINGWEISHIHUIJIXINGWEIZHUTIRENSHIHEGAIZAOHUIJIXINGWEIKETIDESHIJIANHUODONG,ZHUTIBIXUYIKETIDECUNZAIWEIQIANTI,BINGZUOYONGYUKETI;XINGWEIKETIYAOCHENGWEIXIANSHIDEHUIJIKETI,JIUBIXUJINRUHUIJIXINGWEIZHUTIRENSHIHEGAIZAODELINGYU。HUIJIXINGWEIZHUTIRENSHIHEGAIZAONENGLIDEBUDUANTIGAO,SHIHUIJIXINGWEIKETIBEILIYONGDEFANWEIHESHENDUBUDUANFAZHAN,ERZHEIFANGUOLAIJINYIBUCUJINLEHUIJIXINGWEIZHUTIRENSHIHEGAIZAONENGLIDETIGAO,ZHENGSHIYOUYUHUIJIXINGWEIZHUTIHEKETIDEXIANGHUYICUNHEXIANGHUCUJINDEGUANXI,CAISHIHUIJIXINGWEIDEDAOXINGCHENGHEFAZHAN。

                                      八、会计的质量互变观

                                      质和量的对应统一形成了"度"的哲学概念,没有突破"度"的量变是一种渐变,不会引起质变,若突破了一定"度"的界限,量变就会引起质变,事物本质规定性就会发生根本变化。质量互变观在会计的例证有:(1)把能在一年内变现或者耗用的资产称作流动资产,而超过一年才能变现或者耗用的资产称作长期资产。量的变化导致质的变化,负债按偿还时间长短的分类也是如此。(2)会计并不是一门数量完全精确的科学,会计工作的"产成品"也绝不是与客观经济活动毫无差距的,但会计信息的模糊性必须控制在可容忍的程度之内,在"相关性"这个"度"内,会计信息的模糊性是允许的,脱离了相关性模糊性就是不允许的。(3)币值不变假设是历史成本会计模式的重要支柱,但这一假设只有在物价上涨幅度超过了某一限度,按币值不变假设和历史成本会计模式所提供的会计信息,其相关性就会变成极大的损害,此时会计模式必须发生质的变化才能适应新的环境。物价上涨幅度这一量的积聚,最后能导致会计模式发生质的飞跃,也是质量互变规律在会计上的重要体现。

                                      九、会计的普遍联系观

                                    决战棋牌  ZHEXUECHANGSHIGAOSUWOMEN,SHIWUZHIJIANSHIXIANGHULIANXI、XIANGHUZUOYONG、XIANGHUZHIYUEDE,HUIJIXINXIJIAGONGGUOCHENGDEQUEREN、JILIANG、JILU、BAOGAOJICHUANSHUZHUHUANJIE,DOUBUNENGGULIJINXING。LIRU,SHOURUBIXULIANXIFEIYONGCAINENGQUEREN,FEIYONGBIXULIANXISHOUYIDUIXIANGCAINENGHELIFENPEI,HUIJIBAOGAOBIXULIANXISHIYONGZHEDUIXINXIDEXUQIUCAINENGFAHUIXIAOYONG,RUCIDENGDENG。CIWAI,XIANDAIHUIJIDEYUCEHEJUECE,GENGSHIJIANLIZAIPUBIANLIANXIDELILUNJICHUZHISHANG,YUCEHEJUECEBIAOXIANWEIRENMENDUIWEILAIJINGJIHUODONGDETANJIU,ERWEILAISHIYUXIANZAIHEGUOQULIANXIZAIYIQIDE,RENMENZHIYOUSHENRUDIYANJIUSHIWUDEFAZHANGUILV,ZHANGWOSHIWUYUNDONGBIANHUADEQUSHI,YUCEHEJUECECAINENGBIANCHENGKEXUEDEHUODONG,QIJIELUNYECAINENGYOUXIAODIZHIDAOWEILAIJINGJIHUODONGDEKAIZHAN。

                                      十、会计的历史唯物观

                                      历史唯物主义是关于人类社会一般发展规律的科学。我们用历史唯物主义观点观察,便不难发现:(1)会计的产生和发展是一个历史的过程,是历史与逻辑的统一。(2)会计是一定社会政治决战棋牌经济环境的产物,脱离环境而孤立存在的会计是根本不存在的。(3)生产力与生产关系,经济基础与上层建筑之间的矛盾,依然是推动会计发展的基本力量。

                                      在人类的社会实践活动中,企图逃避哲学指导的做法是幼稚和不可想象的。特别是象会计科学已经发展到今天这样的程度,如果再不寻求哲学的帮助,就难以获得突破性的进展,也就难以把会计实践水平提高到一个的新高度。因此,从这个意义上看,与其把本文视作一篇探讨会计哲学问题的文字,倒不如说笔者在下力倡导在会计研究决战棋牌中使用哲学方法更为合适。

                                    转载请注明来源。原文地址:http://gxkelong.com/html/zhexueqita/20190531/8173624.html   

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