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发展会计学研究的是如何重构会计系统并使之更好地发挥会计治理功能,更好地服务于社会和经济发展。首先提出发展会计学概念,进而从国家治理、会计史观和会计职能三个方面论述了创立发展会计学的必然性与必要性,最后对发展会计学的理论与实际意义进行了简要叙述,并认为发展会计学研究对于拓展会计理论研究领域和促进人类社会经济发展均具有重要意义。
The development of accounting research is how to reconstruct the accounting system and make it better to play the accounting management function, to better serve the social and economic development. First of all, this paper puts forward the concept of developing accounting, then discusses the necessity and necessity of establishing accounting development from three aspects of state governance, accounting history and accounting functions. Finally, it briefly describes the theoretical and practical significance of the development of accounting. The development of accounting research is of great significance for expanding the field of accounting theory and promoting the economic development of human society.