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会计学是促进当代中国经济稳定发展的一门重要学科,会计学的研究方法即方法论则决定着会计学研究的发展方向。如果把企业比作一个家庭,会计学就好比如何持家的宝典,只有运用得当,企业才能通过会计手段和方法如实全面反映企业经济状况,监督企业经济活动,从而使企业迈向良性发展的快车道。本文概述了我国会计学及其方法论的一些基本问题,指出了目前学科研究中的一些缺陷,并结合马列主义方法论提出了相关调整建议。
Accounting is an important discipline to promote the stable development of economy in contemporary China. The research method of accounting, ie methodology, determines the direction of the development of accounting research. If the enterprise than a family, accounting is like holding a canon collection, only properly used, enterprises can accurately reflect the economic conditions of enterprises through accounting means and methods, to supervise the economic activities of enterprises, so that enterprises move fast lane of healthy development . This article summarizes some basic problems of accounting and its methodology in our country, points out some shortcomings in the current research of the subject, and puts forward some suggestions for adjustment based on Marxist-Leninist methodology.