会计学是一门随着社会经济活动的发展变化不断发展的实用性很强的应用科学。关于会计学的科学范畴,会计界争论纷纭。研究会计学的科学范畴,无疑在理论和实践上具有重要意义。一说,会计学属于社会科学,其理由是会计学研究的对象是社会再生产过程中的资金运动,是属于社会科学范畴的。一说,会计学属于自然科学,其理由是属于自然科学的数学与会计学有着密不可分的血缘关系。一说,会计学既是社会科学又是自然科学,其理由是会计学的思想理论体系属于社会科学的范畴,其方法体系属于自然科学的范畴。新说,会计学是一门边际科学,其理由是会计学研究的内容要比一般学科广泛得多,包括政治经济学、哲学、财政学、经济管理学、统计学、法学、逻辑学和数学,等等。弄清会计学科范畴争鸣的症结,我们必须从科学 Accounting is a practical science with the continuous development of social and economic activities. There are controversies in the accounting field about the scientific aspects of accounting. The scientific category of accounting research will undoubtedly be of great significance both theoretically and practically. One said that accounting belongs to the social sciences, on the grounds that the object of accounting research is the process of social reproduction of capital movements, is a social sciences. One said that accounting belongs to the natural sciences, the reason is that the natural sciences and accounting have a close relationship. One said that accounting is both social science and natural science, the reason is that accounting theory of thought belongs to the category of social sciences, the method system belongs to the category of natural sciences. Newly stated that accounting is a marginal science on the grounds that the content of accounting research is much broader than general disciplines, including political economy, philosophy, finance, economics and management, statistics, law, logic and mathematics ,and many more. To clarify the crux of the domain of accounting discipline, we must learn from science