本文選題：會計(jì)學(xué)　切入點(diǎn)：會計(jì)理論　出處：《會計(jì)之友》2013年27期 　論文類型：期刊論文

【摘要】：文章對會計(jì)學(xué)與會計(jì)工作在研究解決經(jīng)濟(jì)管理問題中的基礎(chǔ)地位與作用展開論證,并通過史證研究方式,對社會上在會計(jì)學(xué)認(rèn)識方面所存在的問題進(jìn)行了分析研究,以求正本清源,撥亂反正。文章的最后部分研究了作為資本市場管理控制基礎(chǔ)的會計(jì),論證了會計(jì)在組織資本市場有規(guī)律運(yùn)作中的關(guān)鍵作用,認(rèn)為在對資本市場的有效控制中,如果失去了會計(jì)的基礎(chǔ)性管理作用,那么資本市場運(yùn)作也必然處于失控狀態(tài)。
[Abstract]:This paper demonstrates the basic position and function of accounting and accounting in the research and solution of economic management problems, and through the way of historical research, analyzes and studies the problems existing in the understanding of accounting in the society. The last part of the article studies the accounting as the basis of capital market management and control, and demonstrates the key role of accounting in the regular operation of the organizational capital market, and considers that the accounting plays an important role in the effective control of the capital market. If the basic management role of accounting is lost, the capital market must be out of control.
【作者單位】： 中南財(cái)經(jīng)政法大學(xué);
【基金】：2011年度國家社科基金重大項(xiàng)目(項(xiàng)目編號:11&ZD145)的階段研究成果
【分類號】：F230

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

1 尤玉柱;;三萬年前骨雕之，

本文編號：1652826