會計理論 陳良華 李志華 張昉課件1.Introduction

1.Introduction1.1Scienceandscientificcriteria1.1.1ScienceScienceisjustapattern.Whatisscience?Nodefinitionisacceptedbymostofus.（1）sciencemeansexactjudge；（2）Scienceisthefactsandthelawthatareatthereflectionofpeople'sminds.Peopleareonthenatureofobjectivefactsandrationallaws;（3）Allkindsofscientificknowledgeareintrinsicallylinkedtocellandthroughitsestablishedsystemofknowledge.Knowledgeunitsareintegratedandsystematized;1.1Scienceandscientificcriteria1.1.1ScienceScienceisjustapattern.Whatisscience?Nodefinitionisacceptedbymostofus.（4）Scienceisawayofunderstandinghumannatureandsocietyinordertoconquernature,thetransformationofthesocietyofweaponsandtools;（5）Scienceisasocialphenomenonandactivity.Scientificknowledgeproductionandprocessingarethepracticalactivities;（6）Scienceisthelongriveroforigin,shechangeswiththedevelopmentenvironment.1.1Scienceandscientificcriteria1.1.2TheevolutionofscientificcriteriaThefirstphase:fromlogicalpositivismtoPopper'scriticalrationalismThesecondphase:FromQuine,KuhnFeyerabendfundingtopost-modernismThethirdstage:fromLakatos's"researchagenda"methodologytothescientificrealismBong1.2Theoryandaccountingtheory1.2.1ExplanationtothetheoryWell-knowncontemporaryAmericanphilosopherRichardRorty:Weshouldnotput"theory"aspartofasubject,thedisciplinesandmethodstoillustratethenatureofasystemofstatements,butshouldputitasanindependentandspecificdisciplines,thehistoryoffinancialintelligence,ethicalprinciples,predictions,andsocietyasawhole,suchastheevaluationcriteriaofaparticulargenreofdiscourse.1.2Theoryandaccountingtheory1.2.1Explanationtothetheorywell-knownliterarytheoristJonathanCuller:anyproposalcanbereferredthe"theory".thedefinitionofthewordshouldhavefourcharacteristics:1)Firstofall,thetheoryshouldbe"interdisciplinarydiscourse",itsimpactshouldnotrestrictedtoaparticularareaofapplication;2)anytheoryshouldbedevelopedwithanalyticalandspeculative;3)thetheoryshouldbecriticaltotheknowledgeofthedisk;4)theorytoreflectontheinherenttendency.1.2Theoryandaccountingtheory（1）Theoryistheappearanceortheperformanceofscience.Theoryisasetofinterrelated,logicalandsystematicconcepts,definitionsandpropositionsconstitutethesystem.Onthescientificparadigm,thetheoryisonlyanumberofstatements.Itsfunctionscanbecarriedoutoncertaintypesofsituationtoexplainandpredict,therefore,theimportanceofthetheoryisself-evident.（2）Powercomesfromtheoreticalstudiestounderstandtheworldorthingsofinterestinthegeneralinterpretationofdifferenttheories,orarethingsoftheworldtodothewholeexplanation.Itispreciselybecausethetheoryistheessenceofthewholegraspofuniversal.Therefore,Theorytendtostayawayfrom"liferelievedthesituation"1.2Theoryandaccountingtheory（3）Theoryisalwaysrootedinthevitalityofthesoilinthespiritofthetimes,fromthevividrealityofthecontentofactivenutritionlessons.Theguidingtheoryfortherealityisalwaysrelative,andreality.1.2Theoryandaccountingtheory1.2.2ThecharacteristicsofaccountingtheoryAccountingisanancientart,anewdiscipline.Accountingoraccountingpracticeintheearlyancienttimesalreadyexisted,asascientifictheory,ithasexistedonlyonehundredyears!Now,scientificconnotationandextensionhavebeenextended.Asabranchofsocialsciencedisciplines,Whatarethecharacteristicsofaccounting?Science,artsortools?Political,information,activity,orlanguage?1.2Theoryandaccountingtheory1.2.2ThecharacteristicsofaccountingtheoryIntheearlyagriculturalsociety,onestartaccountingrecordiseasytofulfillthefunctionsofaccountingtheorywhichhasexperiencedalongstagnationofthedevelopmentphase;andintotheindustrialsociety,socialorganization,propertyrightsorganizations,andtheoperationofspecializationmakesaccounting"functions"carriedforward;puthumanityintothe21stcenturyanewsocietyofinformation,accountingtheorywillbefacedhowtodevelopit.Aregraded,ormutation?Unknown.However,sincehumansocietyenteredthepost-industrialization,accountingtheoryhasbeenputonathickcoatofrationalscience,theoryoftheformationofmanyacademicachievements.Therefore,itcanbesurethatthefutureoftheaccountingtheoryofsocialstudies,scienceandbrandwillbeheavilybrandedonthetitlepageofaccountingtheory.1.3ThestructureofthisbookThisbookisaboutthepuretheoryofaccounting,therefore,itisnecessarytointroduceacomprehensivescience,theory,scientifictheory,aswellasthedefinitionofaccountingtheoryandsoon,inthefirstchapter,Introductiontothecontentoutlinedintheabove-mentioned.Ofscience,theoryandaccountingtheorymusthaveinordertorecognizeamoreprofoundgraspofthenatureofaccounting,thedevelopmentofaccountingtheorycontext,theimpactofdevelopmentofaccountingtheory,accountingchangesintheenvironment,aswellasthedevelopmenttrendofaccountingtheory.Theabove-mentionedbookisdifferentfromothersimilarbooks.1.3ThestructureofthisbookFirstofall,weintroducetheguidanceofthetheoryofobjects-theaccountingpractice,thesecondchapterisdevotedtothehistoryofaccountinganddevelopment,sothatreadersoftheroleofaccountingtheoryobjecthaveacomprehensiveunderstanding.Then,thebookexpoundedthetheoryofaccountingconnotationanddenotation,whataretheaccountingtheory.Ofcourse,herethe"what"aremoredefinedfromtheaccountingtheory,characteristics,roles,etc.thatgivereadersrecognizearelativelyabstract.Sincethen,theoreticalresearchintotheformalstage,thefirstinthefourthchapterisdevotedtothestudyofaccountingtheorymethodology,followedbyintroductioninChapterVofthecurrentparadigmundervariousresearchrelatedtotheformationoftheoutcomeofaccountingtheory,thatis,"accountingtheoryjungle."ChapterIItoChapterVofthebooktoformthesecond-basicaccountingtheory.1.3ThestructureofthisbookWiththefoundation,therearetwodo