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关于比较会计学,我们曾作过一些初步探讨。这里,本文打算再对比较会计学的一些基本问题谈一点粗浅看法。一、比较会计研究的历史意义和现实意义“比较”,作为达到认识与把握世界的一种方法,存在于人类思维的一切领域。人们往往通过比较的方法来认识鉴别事物,以对客观事物有更深的理解。关于建立比较学科最早是法国教育家马可一安东巴·朱利安于1817年提出的,距今已有近两百年的历史了。在这近二百年内,比较学科的种类日益增多,如比较语言学、比较心理学、比较历史学、比较政治学、比较文学、比较经济制度学、比较管理学等。然而,在会计研究中,比较会计的研
About comparative accounting, we have made some preliminary discussions. Here, this article intends to talk about some of the basic issues of accounting to talk a little superficial. First, to compare the historical significance of the accounting study with the practical significance of “comparison,” as a way to achieve understanding and grasp the world, exists in all fields of human thinking. People tend to recognize things by comparison and have a deeper understanding of objective things. About the establishment of comparative discipline was first introduced by French educator Marko Julian Antonin in 1817, dating back nearly two hundred years. In the past two hundred years, there have been more and more kinds of comparative disciplines, such as comparative linguistics, comparative psychology, comparative history, comparative politics, comparative literature, comparative economic systems and comparative management. However, in accounting studies, comparative accounting is studied