在哲学领域,哲学家对于存在与意识的关系问题孜孜不倦地进行研究;在会计学领域,会计存在与会计意识同样值得探讨,这对于会计学的不断发展有着重要而现实的意义。本文旨在探索会计存在与会计意识的概念界定;解答会计为什么存在、现阶段应该树立怎样的会计意识,并进一步回答什么是中国特色会计存在与会计意识。 In the field of philosophy, philosophers study tirelessly about the relationship between existence and consciousness. In the field of accountancy, the existence of accounting and the sense of accounting are also worth discussing. This is of great and realistic significance for the continuous development of accounting. The purpose of this paper is to explore the concept definition of accounting existence and accounting consciousness. To answer why accounting exists, what kind of accounting consciousness should be established at the present stage, and to answer the question of what is accounting existence with Chinese characteristics and accounting consciousness.