会计学是从会计实践中积累起来的会计知识体系,是经济管理学中专门研究会计理论、方法与技术的一个分支学科。本文从会计学的产生与发展、管理学的发展、会计的职能以及会计学的理论体系角度进行分析,论证管理学是会计学的理论支柱。 Accounting is a system of accounting knowledge accumulated from the practice of accounting. It is a branch of economics management specializing in accounting theory, methods and techniques. This paper analyzes the emergence and development of accounting, the development of management science, the function of accounting and the theoretical system of accounting. Argument management is the theoretical pillar of accounting.