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为了完善会计学科,建立具有中国特色的会计理论体系和方法体系,必须从我国的国情出发,同时借鉴、引进国外会计理论和实践的有益成果,推动国际间会计学术的交流,以促进我国对外开放事业的发展。我认为,在此新形势下,建立一门具有我国特色的比较会计学是十分必要的。首先,建立比较会计学有利于探索具有中国特色的会计理论体系。所谓“比较”就是根据一定的标准,把彼此有某种联系的事物加以对照,从而确定其相同与相异关系的思维方法和过程。比较方法是人类分析和认识事物的一种手段。
In order to improve the accounting discipline and establish the accounting theory system and method system with Chinese characteristics, we must proceed from the national conditions of our country, draw lessons from and introduce the beneficial achievements of foreign accounting theory and practice, and promote the international exchange of academic accounting so as to promote China’s opening to the outside world Career development. In my opinion, under this new situation, it is absolutely necessary to establish a comparative accountant with Chinese characteristics. First of all, the establishment of comparative accounting is conducive to exploring the system of accounting theory with Chinese characteristics. The so-called “comparison” is based on certain criteria, to have some kind of contact with each other things to be compared to determine the same and different ways of thinking and process. The method of comparison is a means of human analysis and understanding of things.