Research On Accounting Concepts From The Perspective Of Logic

Accounting concept is the starting point and the basis of all accounting theoretical study. Logic is the science which devoted to the study of the form of thinking and provides methods for scientific research. The combination of logic theory and accounting theory can make accounting theory more standardized and mature. This paper basically can be divided into two parts:First, the basic theory of accounting concepts under the perspective of logic; Second, the application of accounting theory of the case:the use of "Accounting Standards for Enterprises-Basic Standard".The paper consists of five chapters. The main contents of each chapter are as follows:Chapter 1 is "Introduction". This part mainly analyzes the background and significance of research, literature research, and the innovations and shortcomings of this paper are described.Chapter 2 expounds the connotation and significance of the research on accounting concept in the logical perspective.Chapter 3 is the theoretical part of the study of accounting concepts, analyzes the connotation and extension of the concept of accounting combined with logic theory, the relationship between concepts, and the definition of the concepts, definitions, rules and the division of concept, the classification rules, established the theoretical foundation for the concept of accounting research.Chapter 4 is the case analysis, the case analysis of the theory of accounting concepts, to the accounting standards for enterprises-basic principles "as a case of accounting concept theory to analysis, that the logical perspective of the concept of accounting research to improve the practical significance of accounting standard and accounting system.Chapter 5 gives the concept of accounting system construction measures and opinions combined with the theory and the case.