会计学与财政学研究对象辨析

Comparison Between Researching Objectives of Accountancc and Fiscal Science

对同属于价值运动管理的会计学与财政学在研究对象上存在的共同之处,以及二者的明显差异进行了比较分析。分析表明,了解、把握和运用这些差异,有助于开拓会计学的研究视野,认识会计学的学科地位和社会属性。

Although accountancy and fiscal science have something in common on their research objectives, they are different obviously. Understanding, mastering and applying their differences help widen the research vision of accountancy, recognize its discipline status and social property.