21世纪中国会计学科的拓展与创新

The Development and Reform of Accounting Science in the 21st Century in China

随着环境的变化 ,会计学科也在拓展与创新 .2 1世纪中国经济、科技的迅猛发展 ,使得现行的会计环境正在发生深刻变革 :意识观念的人性化、社会组织网络化、经营的集团化与集约化 .这必将使 2 1世纪的会计学科向会计科学靠拢 。

Accounting science is developing and reforming with the changes of its environment. The development of economics and technology in the 21st century in china is rapid. It leads to profound changes of the present day accounting environment, such as the humanication of idealoges, grouped and intensified operation. This must cause accounting subjects to approach to accounting science in 21st century in china. This also leads the fields of accounting science to being extended.