论会计工程学的构建

On the Construction of Accounting Engineering

在当前信息技术发展迅猛的背景下,会计工程学科的建立具有必然性和可能性。本文对会计工程及会计工程学的涵义进行了探索,在此基础上,我们对现有会计学科体系进行了全新的重组和扩展,初步设计出一套与会计工程实践相适应的会计工程学科体系。

Given the rapid development of the information technology, there exist the feasibility and necessity of establishing accounting engineering. This paper looks at the definition and significance of accounting engineering. Based on that, the paper restructures and extends the system of the existing accounting discipline and designs a new discipline system of accounting engineering that can meet the need of the accounting engineering practice.