我国会计学科体系重新构建研究

Study on Reconstructing China's System of Accounting Subjects

会计学科分化与整合的加剧,大批新兴的边缘的会计学科的出现,使得重新构建会计学科体系的研究尤为必要。本文论述了我国会计学科体系的形成与发展,会计学科体系重新构建的原则,以及会计学科体系重新构建的设想,提出多角度、多层次的会计学科体系分类的观点。

With the intensification of the differentiation and integration of the accounting subjects and emergence of a large number of frontier accounting subjects, the study on constructing the system of accounting subject has become especially important. This paper first elaborates the principle of reconstructing the accounting system, its formation and development, and the assumption of reconstruction, and finally puts forward some proposals for the classification of accounting subjects from the multi-level and point-of-view.