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第二次世界大战后,系统论、信息论和控制论作为一组新兴的科学技术理论迅速崛起.现代三论的出现,为各门学科的发展提供了新思路和新方法,填充了社会科学与自然科学之间的沟壑,沟通了两者的联系,促使许多学科出现了质的飞跃. 现代三论给古老的会计学科带来了活力,会计受其影响,正在发生显著的变革.在会计的某些领域已经或正在突破传统方法的束缚,新的会计领域不断涌现.
After World War II, system theory, information theory and cybernetics emerged rapidly as a group of emerging theories of science and technology.The advent of modern three theories provided new ideas and new methods for the development of various disciplines, filled in social sciences and The gully between the natural sciences and communication between the two, prompting a qualitative leap in many disciplines.Modern three theory to the old accounting discipline has brought vitality, accounting affected by it, is undergoing significant changes in the accounting Some areas have been or are breaking the shackles of the traditional methods, new accounting areas continue to emerge.