Basic Theories Research Of 3D-Accounting

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.