论会计学的学科性质

Research on the Nature of Accounting Discipline

目前我国高等教育的会计学专业被置于管理学门类之下,而在学科分类与代码国家标准等规定中则列为经济学门类,由此带来了会计学学科是经济学还是管理学的疑问及争论。本文通过相关文献回顾,讨论分析了不同的观点,从会计学的内涵出发,通过会计学与经济学的内在联系及逻辑推演,论证了会计学学科属性的经济学性质,分析了会计学学科回归经济学对会计学思维、会计学基础理论、深化会计研究、促进会计学科建设和专业建设等方面的影响。

At present, higher education in China of accounting professional is under management category, and in the subject classification and code provisions, such as national standards are listed as economics category, which leads to the question and controversy about whether accounting is economics or management science. Review of relevant literature, this paper discusses the different point of view, starting from the connotation of accounting, through the inner link of accounting and economics and logical deduction, demonstrates the economic properties of accounting discipline attribute, and analyses the influence of accounting subject regression economics thinking in accounting, accounting basic theory, deepening the research on accounting, and promote the influence of the accounting discipline construction and specialty construction.