会计学的发展趋势以及面对的问题

The development trend of accounting and its problems

之前的会计学科与统计学科二者相统一,随着经济的发展,会计学逐渐被分开为会计学和统计学两个独立的学科。财务会计和管理会计共同组成了会计学,管理会计则从传统的会计学中逐渐抽离出来,进而形成了更加细致系统的会计学科。本文主要针对当前我国会计学的发展趋势进行系统分析,并对会计学存在的问题进行了详细研究。

The disciplines of accounting and statistics are unified,and accounting has gradually separated into two independent disciplines with the development of economy. The accounting is constituted by financial accounting and management accounting. Management accounting has gradually withdrawn from traditional accounting,and then formed a more detailed system of accounting disciplines. This paper mainly analyzes the development trend of accounting of China and makes a detailed study on the problems existing in accounting.