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现代的会计学科是由会计学科与统计学科是分开的,以前的会计学科与统计学科是统一的,随着经济发展,会计学的进步,逐渐的将会计学与统计学分开,分别形成各自独立的学科,其中管理会计学与财务会计组成了会计学,管理会计是从传统会计学中分离出来的,形成了更加细致的会计学科,与财务会计并列形成会计学,这种趋势不仅是会计学科不断精细的表现,更加是会计学与管理科学等学科不断整合和完善的成果,从这种会计学科的发展趋势来看,会计学将会发展的越来越精细,将会形成信息会计学、微观控制会计学和宏观会计学。
The modern accounting discipline is separated from the statistics discipline by the accounting discipline. The former accounting discipline and the statistics discipline are unified. With the development of economy and the progress of the accounting, the accounting department gradually separates the accounting from the statistics to form their own independent Of the disciplines, including management accounting and financial accounting form of accounting, management accounting is separated from the traditional accounting, formed a more detailed accounting disciplines, and financial accounting tied to the formation of accounting, this trend is not only accounting discipline Constantly fine performance, more accounting and management science and other disciplines continue to integrate and improve the results from the development trend of this accounting discipline, accounting will develop more and more sophisticated, will form the information accounting, Micro-control accounting and macro-accounting.