【摘要】 科学发展源于观念上的变革与理论上的创新 ,观念上的变革与理论上的创新又与所处时代的环境紧密联系。本文从五个方面论述了世纪之交我国会计科学的发展所需适应的环境变化以及所进行的理论创新。更多还原

【Abstract】 Scientific development originates from the conceptual revolution and theoretical innovation. These revolution and innovation connect tightly with the period in which they stay. From five aspects this article discusses the environmental change that the accounting development should adapt at the beginning of the new century.更多还原