以具有中国特色的学术成果开展国际学术交流的实践与认识

On Practice and Cognition of How to Perform International Scholarly Communication in the Area of Man-agement Accounting with Unique Chi-nese Characteristics

本文由三个部分组成:第一部分:"学科建设的指导原则"论述了为创建具有中国特色的管理会计新体系,应遵循"以我为主,博采众长,融合提炼,自成一家"的方针,进行学科建设。第二部分:"开展国际学术交流的指导原则"论述了为成功地开展国际学术交流,应坚持自主性与开放性相结合,从严要求,不卑不亢,凸显中国学者优良的气质与风范。第三部分:"二十多年来开展国际学术交流历程的简短回顾"指出其历程可大致细分为:破冰之旅,凸显中国特色,从更深层次上凸显中国特色以及2005年集大成之作。

This paper consists of three parts： Part one： ＂The guiding principle of discipline building＂ explores that ＂take ourselves as the dominant factor, widely draw on the strong points of numerous schools, mix them and refine them, and finally to have a style of our own＂ that should be considered as the guiding principle to build up a new management accounting system with unique Chinese characteristics. Part two： ＂The guiding principle to perform international scholarly communication＂ explores that the following three principles should be observed in order to perform international scholarly communication successfully. Adhering to the principle of integrating independency with opening to the outside world. Adhering to the principle of severity. Feeling neither inferior nor superior, protruding Chinese scholars＇ elegant demeanour Part three： ＂Briefly retrospecting the course of performing international scholarly communication over the past 20 years＂ explores that this course maybe divided into 4 phases, i.e. the academic journey of icebreaking; protruding Chinese characteristics; protruding Chinese characteristics at deeper level; and the synthesized research results embodied in the papers that were completed in 2005.