会计简史

托马斯‧金（Thomas King） 从小在威斯康星州的拉辛市长大，后考入哈佛大学学习人文科学。毕业后进入安达信会计师事务所纽约办事处，担任审计师。在此期间，他获得了纽约大学会计学硕士学位，取得了注册会计师（CPA）和注册管理会计师（CMA）的资格认证。三年后进入哈佛商学院深造，并获MBA学位。毕业后加入位于克利夫兰的前进保险公司（Progressive Insurance），从事营销和管理方面的工作。在保险公司工作了十年后重新回归会计行业，先后担任会计主管、投资策略师和财务总监等职。

出版者:中国人民大学出版社

作者:托马斯·金

页数:205

出版时间:2018-3-1

价格:49.00元

装帧:平装

isbn号码:9787300253992

图书标签:会计学会计财务经济学商业经管金融yy现实

本书追本溯源地以近一个世纪以来会计领域最具争议的若干重点问题为线索，分专题阐述了一些重要会计规则的来龙去脉。这些颇具争议的会计问题，包括所得税会计、通货膨胀会计、无形资产的核算、股票期权、会计信息披露等。本书以财务会计为重点，同时涵盖了财务会计、税务会计、成本会计、管理会计等各个会计学分支。

本书意在向读者展示每一种会计理论、每一项会计规则背后所反映出来的深刻的社会背景，揭示经济、政治（主要是政策和法律）、文化等各方面因素对会计发展的综合影响，帮助读者既知其然又知其所以然，从而帮助读者深刻理解当前纷繁复杂的会计准则体系。

读后感

I bought and started to read this book while in junior year when Intermediate accounting classes were causing some pain. These classes introduced a large amount of complicated and obscure rules, and I refuted to accept them without deeper explanation of why...

I bought and started to read this book while in junior year when Intermediate accounting classes were causing some pain. These classes introduced a large amount of complicated and obscure rules, and I refuted to accept them without deeper explanation of why...

I bought and started to read this book while in junior year when Intermediate accounting classes were causing some pain. These classes introduced a large amount of complicated and obscure rules, and I refuted to accept them without deeper explanation of why...

I bought and started to read this book while in junior year when Intermediate accounting classes were causing some pain. These classes introduced a large amount of complicated and obscure rules, and I refuted to accept them without deeper explanation of why...

I bought and started to read this book while in junior year when Intermediate accounting classes were causing some pain. These classes introduced a large amount of complicated and obscure rules, and I refuted to accept them without deeper explanation of why...

用户评价

应该改个名字，叫美国会计准则简史。伴随着美国资本市场的起落浮沉，美国会计准则应时而生，又应时而变。具体业务的会计准则，本意是要解决当时关注的焦点问题，但在制订过程中，不同团体的利益博弈，往往使最后的结果又偏离了初衷。会计，已经成为了一门学科，但注定不能成为科学。

介绍了美国会计准则的诞生过程，通过案例分析讨论会计的演变及其合理性。会计准则是否合理需要与北京结合，比如通货膨胀的会计准则在通货膨胀较为严重的时候才会比较有用；并且会计有很大的政治属性，由于利益群体的压力，会计准则制定者会妥协。同时，企业五花八门很难指定适合所有企业的会计准则，需要因地制宜考量。会计不是死板的条条框框，而是一门艺术。

简单了点儿

简单了点儿

让那些诚实正直的人担任公司CEO