我国会计美学初探

Preliminary Study on Accounting Aesthetics in China

随着我国改革开放、会计改革和经济体制改革等,会计学科出现了空前的繁荣,会计美学的研究也应运而生,然而由于各种原因,这门学科并没有持续发展下去。将重新找寻其存在的意义,首先介绍会计美学的理论基础,其次阐述会计包含的美学体现,最后希望通过会计美学研究助力教育教学过程,传递会计美学教育必要。

With China's reform and opening up,accounting reform,economic system reform,and the accounting discipline has experienced unprecedented prosperity,and the study of accounting aesthetics has also emerged.However,for various reasons,the discipline did not continue to develop.This article will re-find the meaning of its existence.This article will first introduce the theoretical basis of accounting aesthetics,then explain the aesthetic embodiment of accounting,and finally hope that the research of accounting aesthetics can help the education and teaching process and deliver the beauty of accounting education.