历史教育的特殊价值

在以经济建设为中心的今天，历史教育的价值往往被人们忽视。事实上，历史教育独特的价值功能，是任何其他学科都无法替代的，尤其是在加速中国现代化建设的今天，历史教育的特殊价值表现得尤为明显。故此，全社会都应该重视历史教育。加强历史教育，更是我们每一位史学工作者义不容辞的责任。

Some of the Conventional Accounting Concepts That Are Not in Accordance With the Paradigm of Islamic Accounting

This paper discusses some of the conventional accounting concepts, such as historical cost concept, conservatism concept, matching concept, objectivity concept, stable monetary unit assumption, and going-concern assumption, which are not in accordance with the Islamic accounting paradigm due to their divergence with some verses of the Holy AI-Qur＇an, the Hadiths of the Prophet Muhammad, peace be upon him （pbuh）, and the basic of Zakat calculation. This is a conceptual paper describing some of the conventional accounting concepts that are not in accordance with the paradigm of Islamic accounting. The paper concludes that the historical cost concept can be replaced by： current cash equivalent concept, historical cost and current value concepts （market selling price）, current cost concept, historical cost concept in all （except for Zakat purposes） accounting calculations, current valuation concept, and fair value concept. Conservatism concept must be eliminated if historical cost concept is not used anymore. Matching concept can be replaced by asset-liability approach concept. Objectivity concept can be replaced by Zakat accountability concept. Stability of the monetary unit assumption can be replaced by gold or silver measurement, or Dirham currency, and going-concern assumption must be eliminated.