近日,由中国会计学会主办、山东财政学院承办的中国会计学会会计新领域专业委员会第三次年会在济南召开。财政部会计司副司长、中国会计学会秘书长李玉环博士,中国会计学会副会长、中国会计学新领域专业委员会主任、中国人民大学博士生导师戴德明教授在会上作了主题发言。本届年会的主要议题有价值链管理与价值链会计、人力资源会计、社会责任会计与审计以及其他会计新领域与新问题的研究等。天津财经大学于玉林教授将会计学计学划分为计量会计学与非计量会计学,并进一步对非计量会计学的概念、理论基础、研究对象、理论前提、学科分类及研究方法进行了阐述。他认为,计量会计学与非计量会计学相互联系、相互制约形成了一 Recently, organized by the China Accounting Society, Shandong Institute of Finance contractors Accounting Society of China accounting third section of the new field of professional committee held in Jinan. Dr. Li Yuhuan, Deputy Director General of the Accounting Department of the Ministry of Finance, Dr. Li Yuhuan, Secretary General of the Chinese Accounting Society, Professor De Deming, PhD supervisor of Renmin University of China, vice president of China Accounting Association, director of the Professional Committee of China Accounting New Field, made keynote speeches at the meeting. The main topics of this annual meeting are value chain management and value chain accounting, human resource accounting, social responsibility accounting and auditing, and other new areas of accounting and new research issues. Professor Yu Yulin of Tianjin University of Finance and Economics divides accounting statistics into accounting accounting and non-accounting accounting, and further elaborates the concepts, theoretical basis, research objects, theoretical premises, subject classification and research methods of non-accounting accounting. He believes that the metrology accounting and non-econometrics are interrelated, mutual restraint formed one