摘要
从哲学的基本问题和唯物辩证法两个方面,探讨了哲学在会计制度建设中的理论基础作用,并指出会计制度的变迁离不开哲学的指导。研究哲学对会计制度建设的基础作用,有助于增强会计制度改革的方向性、主动性和自觉性。
From the two respects of the basic problem of philosophy and materialist dialectics, this paper studies the theoretically basic role of philosophy in building accounting system. The reformation of accounting system cannot be done without the guidance of philosophy. The study on the basic role of philosophy in the building of accounting system will help strengthen the directivity, initiative and consciousness of the accounting system reformation.
出处
《北京工业大学学报（社会科学版）》
2003年第4期50-54,68,共6页
Journal of Beijing University of Technology (Social Sciences Edition)
基金
北京工业大学博士基金资助项目(KZ1105200387)
关键词
会计制度
哲学
理论基础
accounting system
philosophy
theoretical basis
