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和其他学科相比,会计学有着自身的特点,与其他学科存在着很多方面的不同。经由对会计学和其他社会科学的研究对象、研究手段、基础理论等多方面比较,努力寻求它们之间的共同点及差异,把其他学科的长处植入到会计学当中,将迅速推动会计的进步。例如,把会计学同金融学进行对比,寻求二者的共性与差异,将两者相互结合,便会大大促进会计学的发展创新。
Compared with other disciplines, accounting has its own characteristics, and there are many different aspects of other disciplines. Through the comparison of the subjects, research methods and basic theories of accounting and other social sciences, they try their best to seek the common ground and difference between them and to embed the strengths of other disciplines into the accounting field, which will promptly promote the accounting progress. For example, compare accounting with finance and seek commonalities and differences between the two. Combining the two will greatly promote the development and innovation of accounting.