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为适应管理班代化的需要,会计突破了其传统框架的局限,把许多相关学科(如:数学、经济学、行为科学等)的科学成果吸收、应用到本学科中来,使会计科学的内容大大丰富起来。但是,会计科学的发展又使人们难以把握它的界限,例如,有的人局限于传统的会计观,把本属于会计学科的管理会计、计会会计等摈弃于会计之外;有的人则夸大了会计的职能,使企业管理尤其是财务管理等相近学科受到侵犯。任何一门科学都有其质的规定性,这种质的规定性界定了这一学科的范围,特征是事物的本质属性之一,它是一事物区别于另一事物的显著标志。因此,弄清会计的基本特征有助于把握会计科学的界限,从而促进会计理论的发展。
In order to meet the needs of the management class modernization, accounting broke through the limitations of its traditional framework and absorbed many scientific achievements of related disciplines (such as mathematics, economics, behavioral science, etc.) into the discipline to make accounting science The content is greatly enriched. However, the development of accounting science makes it difficult for people to grasp its limits. For example, some people are confined to the traditional accounting concept, and they neglect accounting and accounting accounting which belong to the accounting discipline. Others, on the other hand, Exaggerated the accounting functions, so that business management, especially financial management and other similar subjects were violated. Every science has its own qualitative stipulation. The qualitative stipulation defines the scope of this subject. The characteristic is one of the essential attributes of things. It is a notable sign that something is distinguished from another. Therefore, to understand the basic characteristics of accounting helps to grasp the boundaries of accounting science, thus promoting the development of accounting theory.