不同社会形态下的会计特性,是指该社会形态中会计所特有的性质,是与其他社会形态中的会计根本不同的地方.建国三十多年来,我国会计界对会计的性质问题进行了广泛而深入的讨论,一种意见认为会计是经济核算的一种,是与生产关系相联系的、从质和量两个方面反映社会再生产过程的一门学科,具有鲜明的阶级性;再一种意见认为会计是应用科学的一种,是与生产力相关的一种技术方法,只有技术性;另一种意见则认为会计既有研究生产关系的一面,又有研究 Accounting characteristics in different social forms refer to the peculiar nature of accounting in this social form and are fundamentally different from the accounting in other social forms.For thirty years after the founding of the People’s Republic of China, Extensive and in-depth discussions, one opinion that accounting is a kind of economic accounting is linked with the production relations, both qualitative and quantitative aspects of the process of social reproduction reflects a disciplined, distinctive class; another Opinion that accounting is a kind of applied science, and productivity-related technology, only technical; the other opinion is that accounting both the study of production relations, as well as research