会计学科历史文化的当代价值

The Contemporary Value of Accounting Subject History and Culture

每个学科都有自己的发展史,在不同的阶段都有其文化价值。会计学科也不例外,随着经济的不断发展而逐步完善,为人类创造了物质财富和精神财富,给社会带来了整合、导向、维持秩序、传续的价值。文中首先介绍选题背景及意义,然后讲述会计学科的发展史,最后根据会计学科历史文化,说明其当代的价值。

Each subject has its own history of development,and it has its cultural value in different stages, Accounting discipline is no exception, it gradually improve with the continuous development of the economy, it not only bring the creation of material wealth and spiritual wealth for the society for people, but to bring the integration of society, orientation, order maintenance, continuous value. This paper first introduces the background and significance of the topic, and then gives the history of the development of accounting, in theend, explain the value of its contemporary according to the history and culture of disciplines.