The Four Main-Theories think that laws, taxation system, financial accounting, administrative regulations buildup the foundation of financial lease industry, those theories support and impact on financial lease. 四大支柱学说认为,法律、税收制度、财务会计、行政法规四大支柱组成了融资租赁业发展的基础,支撑和影响着融资租赁行业发展。
It mainly introduces harmonized relationship between financial accounting and management accounting, which possess the foundation and requirement of blending. 着重介绍了财务会计与管理会计的关系协调问题,它们具有融合的基础以及融合的客观需要。
Secondly, describes the definition of administrative institutions, administrative institutions financial supervision concept and characteristics, and the centralized accounting system and treasury concentrated payment theory, as the theoretical foundation. 其次通过阐述行政事业单位的定义,行政事业单位财政资金监管的概念和特征,以及会计集中核算与国库集中支付理论,为后文打下理论基础。