会计学科属性研究

A New Exploration of the Accounting Discipline Attribute

会计的重要性日益凸显,但会计学科的地位却一直模糊不清,是经济学还是管理学,学术界为此也争论不休。本文从会计发展的历史进程中找寻会计学科归属的线索,以期为会计研究提供参考。

Undeniably, in today all aspects of the social life is inseparable from the accounting, but the position of accounting was unclear, and the academic circles debated ceaselessly. When we can not see the direction clearly, we can take a look back at history. From the history of the development process of accounting, we can look for the clues of the attribute of accounting. The history would give us a new perspective of the researching.