会计学的发展是会计学科分化与整合的过程,其趋势是必然的。未来的会计学科由信息会计学、微观控制会 计学和宏观控制会计学构成。在此之下,会计学学科的存在,整合和分化,同样是不可避免的,其发展过程中面临着一 些主要问题。 The development of accounting is the process of accounting discipline differentiation and integration, the trend is inevitable. The future of accounting by the information accounting, micro-control accounting and macro-control accounting. Under this circumstance, the existence, integration and differentiation of accounting disciplines are equally inevitable, and some major problems are facing their development.