会计阶级性是一个历史概念会计阶级性是一个历史概念。随着＂阶级斗争为纲＂时代的结束，会计阶级性的提法已自动退出会计学术舞台。在过去，会计阶级性论使我们十分粗暴地拒绝借鉴资本主义国家长期运用的一些会计实践经验，甚至对一些产生于资本主义世界的先进会计理论方... Accounting class is a historical concept Accounting class is a historical concept. With the end of the era of “class struggle”, the formulation of accounting class has automatically withdrawn from the accounting academic stage. In the past, accounting class theory made us very rudely refusing to draw on some of the accounting practices used by capitalist countries for a long time, even for some advanced accounting theories that originated in the capitalist world ...