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【With the same tag:【会计假设】 Found 2 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

The Impact and Influence on the Accounting Assumptions in Information Times

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Journal of Finance and Economics, Vol. 26, Issue 03, pp. 27 - 32

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