会计学科发展的主要问题

The Main problems in The Development of Accounting Studies

会计学的发展是会计学科分化与整合的过程,其趋势是必然的。未来的会计学科由信息会计学、微观控制会 计学和宏观控制会计学构成。在此之下,会计学学科的存在,整合和分化,同样是不可避免的,其发展过程中面临着一 些主要问题。

the division and combination of Accounting studies is imexorable trend, The Development of Accounting studies is actually the process of their division and combination, The future Accounting studies consist of information Accounting, Micro - contol Accounting (Financidc Accounting) and Macro -control Accounting (Auditing) , under which the existence of the subordinate subjects and their division and combination are unavoidable, During the process of their deveopment, some problems have to be facted with.