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【With the same tag:【extended accounting assumptions】 Found 1 articles】 /Page Order by: Asce Desc

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| F230.9

Accounting Philosophy Reconstruction: Grounded in China’s Institutional Framework and the Intelligent Industrial Revolution

Huang Sujian, Yang Yimin, Zhang Qiwang

This paper examines how accounting philosophy can be reconstructed under the dual conditions of China’s socialist basic economic system and the Intelligent Industrial Revolution. It argue...

First published at: Apr 03, 2026

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doi:10.16538/j.cnki.jfe.20260215.201

Journal of Finance and Economics, Vol. 52, Issue 04, pp. 4 - 18

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Foreign Economics & Management

Journal of Shanghai University of Finance and Economics

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