会计人文精神构建的三重内涵

Three Connotation of Construction of Accounting Humanistic Spirit

当下中国会计人文精神的缺席现实应当引起关注。当代中国会计界需要人文精神的重建,这不仅是某个会计人员的个人喜好,更是我们社会以及会计界整体所必须着力的根本所在。而要实现此目标,会计的主体性、公共性和批判性是三个重要的构建维度。

The absent reality of humanistic spirit of present Chinese accounting should be concerned. Contemporary Chinese accounting profession needs the reconstruction of humanistic spirit, which is not only an accounting of personal preferences, but is essential to our society and the accounting profession must focus on the overall. In order to achieve this goal, the subject, publicity and criticalness of accounting are three important dimensions of construction.