会计规律

会计的规律性、时空性、信息多样性及相关因素影响教育会计环境的变化；

Education accounting environment is greatly affected by the nature of law , space and time , and informational multiplicity .

试论会计发展的历史规律

Comments on the History Patterns of Accounting Development

会计发展的历史规律：（1）会计随生产的发展、社会需要的变化而进化的历史规律；

Accounting is advancing with the development of production as well as the change of social demand ;

浅析存货计价与会计要素的变化规律

A Superficial Analysis on Fixing A Price of Goods in Stock and the Changeable Law of Accounting Essential Element

但是，主流的经验研究尚不能从总体上把握财务会计本质和发展规律，这不能不说是一个遗憾。

However , we regret to find that the mainstream empirical researches fail to grasp the nature and development principles of financial accounting in generally .

第一部分是对会计信息化概念的基本介绍，并提出会计信息化的发展规律，包括四方面的影响因素和两阶段的划分。

The first part is a basic introduction of the concept , and proposed the law of development of accounting information including four factors and two-stage divided .

将会计的一些重要问题上升到哲学的高度，以其深化对会计规律的认识。

This paper also enhances some important issues of accountancy to philosophic altitude to deepen the understanding of accountancy rule .

我国会计理论的特色是以我国政治、经济、文化为背景，体现我国特点的反映会计规律的理论。

China 's accounting theory is against a background of the country 's politics , economy and culture .