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《财会通讯》1989年第11期刊登了张灿麟同志的文章《会计学是一门边际学科》,读后颇受教益。这篇文章(以下简称“张文”)列出了与会计学有着广泛联系的许多学科,从而认为会计学是一门边际科学,这一点,我有不同的认识。一、属性是事物本身所固有的性质,而不是与其相联系的事物的性质。从哲学角度,事物都是广泛联系的,联系是普遍存在的,但事物之间广泛联系的特点并不能影响到各事物自身的属性。基于这一结论,研究会计学的属性,应从会计学本身所具有的性质来进行,而不能从与之相联系的其他学科的性质来进行。二、区别学科属性的标准只能是学科本身的研究内容,而不是与之相联系的学科的研究内容。要确定某一学科的属性,首先要找出划
In the 11th issue of 1989, Accounting and Communication was published in Comrade Zhang Canlin’s article, “Accounting is a Marginal Discipline,” and was widely read after its reading. This article (hereinafter referred to as “Zhang”) lists many subjects that have a wide range of links with accounting, so that accounting is an area of marginal science. I have different opinions on this point. First, the property is the inherent nature of the thing itself, rather than the nature of the things associated with it. From a philosophical point of view, things are widely connected, and connections are ubiquitous. However, the characteristics of extensive connections between things do not affect the attributes of each thing. Based on this conclusion, the nature of accounting research should be based on the nature of accounting itself, not on the nature of the other disciplines it is associated with. Second, the criteria for distinguishing disciplinary attributes can only be the subject matter of the subject itself, not the subject matter of the subject to which it relates. To determine the properties of a subject, we must first find out the plan