【作者】 舒展；

【导师】 徐国君；

【作者基本信息】 中国海洋大学 ， 会计学， 2003， 硕士

【摘要】 本文采用规范性的研究方法，从企业价值创造的决定性因素是人的行为入手，分析现行二维会计对行为反映的缺陷、三维会计产生的现实基础、必要性及意义，并在前人研究的实务基础上对三维会计的基本理论问题予以探索性的研究。 通过上述研究，本文认为，随着社会经济的发展、科学技术的进步、人们观念的逐步转变，被认为是完美无缺的二维会计体系并非牢不可摧，而是存在着种种的缺陷。而造成这些缺憾的主要原因是因为现行的二维会计未将起着主导性作用的行为要素纳入到会计体系当中，因此笔者在论文的第一章具体分析了三维会计存在的可能性条件及逻辑必然性，并阐述了建立三维会计的重大意义。在此基础上笔者又进一步的提出了三维会计的基本理论框架，此框架包括三维会计的目的、基本假设、定义、会计要素、会计等式、会计原则、确认计量以及三维会计与三式簿记之间的联系。相对二维会计而言，三维会计在上述方面都存在不同程度的创新或改进。更多还原

【Abstract】 This thesis starts with people’s actions that they are the dominant factors of value-creation by normative approaches, and analyzes the limitations that existing 2-D Accounting reflects actions. The thesis tries to analyze present basis, necessity, significance of 3-D Accounting, and researches deeply basic theories of 3D-Accounting on base of former people’s research.Through above researches, the thesis draw a conclusion that 2-D Accounting is not deemed to be apple-pie with the development of social economy, progress of technology, and change of people’s notions, there are myriad lacuna in this system. The reason is that 2-D Accounting doesn’t bring dominant actions into the system, so the penman analyzes the preconditions of existence of 3-D Accounting, expatiated on its significance, and more, has materialized its basic theories frames. These frames include objective, accounting postulates, definition, accounting elements, accounting equations, accounting principia, measurement and the relationship between 3-D Accounting and 3-entry bookkeeping. Comparing with 2-D Accounting, all above are innovated or improved to some extent.更多还原