企业会计比较学是一门建立在现有专业会计基础之上的较高层次的会计新兴学科,它通过对我国各类企业会计核算、会计管理等方面的异同进行比较分析,从而达到取长补短、去粗取精、相互融通、相互促进的目的。企业会计比较学的建立,离不开对它的哲学基础的研究。本文拟就此谈些浅见。哲学给各门具体学科提供了世界观和方法论,而正确的哲学则对各门学科有指导和促进作用。具体来讲,会计学的哲学基础是辩证唯物主义,但若以此米概括企业会计比较学的哲学基础。则未免有笼统之嫌。笔者认为,其哲学基础应是唯物辩征法的总特征,联系观点和发展观点。论述如下: 事物总是千差万别,各具特色的,但是并不能说事物 Accounting comparative study of enterprises is a new accounting discipline based on the existing professional accounting. It compares and analyzes the similarities and differences of various types of enterprises in accounting and accounting management in China so as to achieve mutual benefits and weaknesses, , Mutual accommodation, promote each other’s purpose. The establishment of comparative study of accounting can not be separated from its philosophical foundation. This article is about to talk about some humble opinion. Philosophy provides worldviews and methodologies for each specific subject, and correct philosophy guides and facilitates various disciplines. Specifically, the philosophical foundation of accounting is dialectical materialism, but if we use it to summarize the philosophical foundation of comparative study of business accounting. It is not a general suspicion. The author believes that its philosophical foundation should be the general characteristics of the materialist conception of the law, contact point of view and development point of view. Discussed as follows: Things are always different, distinctive, but can not say things