參考书目: 1.葛家澍、林志军著《现代西方会计理论》 厦门大学出版社,20012006 2. William R. Scott, Financial Accounting Theory Prentice hall canada inc scarborough Ontario 2nd 2000 3. William H. Beaver, Financial Reporting: An Accounting revolution - -Prentice hall 3rd, 1998 大学 SOUTHWEST UNIVERSITY1.葛家澍、林志军著《现代西方会计理论》 ——厦门大学出版社，2001/2006 2. William R. Scott，Financial Accounting Theory ——Prentice Hall Canada Inc. Scarborough Ontario 2nd 2000 3.William H. Beaver，Financial Reporting：An Accounting Revolution ——Prentice Hall 3rd ,1998 参考书目：