Research On Accounting Logic

It is well known that we can research accounting from different aspects ,for example, from the point of system theory ,accounting is an economic information system. So the point of logic which we can research accounting is a viable aspect, which named by writer as"research on accounting logic". Especially, in this aspect, the researching path is simple and explicit because accounting is a systematic knowledge which consists of concept, judgement and inference. In depth, in the processing of research on accounting logic, we use formal logic and dialectical logic theory to constitute a logical framework which better guide ,expect and understand accounting .This thesis, based on logic theory, regarding accountants'thinking activities as well as its laws in their accounting work, in combination with the practice of accounting practices, accounting education and accounting research, does a systematic research on the logical thinking activities of accounting career.The text consists of five parts and eight chapters.Part I, introduction including chapter 1, introduces the outline of accounting logic research. This part mainly confines the connotations, objects, theory basis, target, function and contents of accounting logic research.Part II deals with accounting concepts research including chapter 2 and chapter 3, which is the key and core part of the thesis. Chapter 2 gives out the connotation, review and significance of the accounting concepts and hence the definitude of the intension and extension as well as their methods of accounting concepts. Based on this, the necessity of attaching importance to terminology and its possible developing direction are brought forward. Chapter 3 researches on the system of accounting concepts, mainly confines the connotation of accounting concepts, accounting basic concepts, the principles and methods of constructing accounting concepts system and based on such research tries the reconstruction of accounting concepts system. As above mentioned, this part, as the basis of this thesis, occupies a larger space. Part III focuses on accounting judgement, consisting of chapter 4 and chapter 5. Chapter 4 firstly does an original analysis of the relationship between accounting judgement and accounting concepts and then based on it, confines the connotations, contents, elements, logic features and rules of accounting judgement. Chapter 5 is a practical example of accounting judgement, respectively does a deep research on the judgement of accounting career and accounting theories and discusses it in details in close combination with the new enterprise accounting standards system.Part IV deals with accounting reasoning research, consisting of chapter 6 and chapter 7. chapter 6, the basic research on accounting reasoning, firstly discusses the relationship between accounting reasoning and accounting concepts and accounting judgement, then based on this, confines the connotations, types, and elements of accounting reasoning, specifically describing some common accounting reasoning forms, giving out rules and examples in combination with new enterprise accounting standards. Chapter 7 talks about accounting demonstration and accounting hypothesis, whose essential is the complication and advanced stage of accounting reasoning, with the main content of defining, giving out rules and examples in combination with the correlative accounting problems.Part V included chapter 8, discusses the basic rules of accounting logic thinking and ability cultivation, The main content is to give out the four basic rules, regulations and requirements, and then based on this, to talk about the cultivation of accounting logic thinking ability.