创立比较财会学科体系 培育学科特色

Establishing the Discipline System of Comparative Accounting and Cultivating Discipline Characteristics

分析了会计学科发展中存在的矛盾 ,并由此提出建立比较财会学科体系的必要性及如何建立比较财会学科体系。

This paper analyses the existing contradictions in the discipline development of accounting and thus puts forward the necessity of establishing the discipline system of comparative accounting and the ways to the establishment.