广义技术视野中的会计技术

The Accounting Technology from the Horizon of Generalized Technology

探讨会计性质的文献很多,探讨范围包括自然属性与社会属性,技术性与科学性,系统性,信息性,行为性等。会计的技术属性广为认可,但尚缺乏会计技术是否属于技术,属于哪类技术的研究。文章以技术的概念为研究起点,认为会计技术不属于狭义技术,属于广义技术中的社会技术;分析了会计技术的利润指向性;对会计技术与会计方法进行了辨析。

There are many documents researching the character of accounting, including naturality, sociality, technicality, science property, system property, information property and behavior property. Yet there isn＇t the document researching the accounting technology belongs to which type of technology. The document summarizes the conception of technology, considers the accounting technology doesn＇t belong to narrow sense technology, but belongs to broad sense technology. The document analyses the profit directionality of the accounting technology. The document also discriminates between the accounting technology and the accounting approach.