论文部分内容阅读
二十世纪八十年代离我们越来越远了。在那个风云际会的年代,英雄不问出处,激情与理想齐飞;一时间,百家争鸣,气象万千。当时,中国会计学界也展开不同观点的激烈交锋,其中尤以“会计管理活动论”和“会计信息系统论”最为引人注目,其影响不可谓不深远。而在笔者看来,这场论战的最大意义即在于,它时刻提醒后来者,不应忘记会计学术研究的重要思维和方法——争鸣。
The twentieth century eighties away from us farther and farther. In that era of interdependence, the heroes do not ask the source, passion and idealism; for a time, a hundred schools of thought contend meteorology. At that time, the Chinese accounting circles also launched fierce confrontations with different viewpoints. Among them, “Theory of Accounting Management Activities” and “System of Accounting Information Systems” were the most conspicuous ones. Their influence was far-reaching. In my opinion, the greatest significance of this controversy lies in that it always reminds latecomers that the important thinking and method of accounting academic research should not be forgotten - contention.