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(一) 发展会计科学,首先需要大力开展会计理论研究,没有理论指导,会计科学的发展和提高是困难的。现代会计形成一门自成体系的独立科学,已有两百年的历史。在人类历史发展的长河中,两百年虽然是短暂的一段,但是人类社会的政治、经济生活却发生了巨大变化,人们对自然界和社会的认识进入了新的阶段,各门科学都在各自的领域向深度和广度进军。在此期间,会计科学虽然也有发展,但是同其他科学比较,则处于相对落后状态。是什么原因阻碍着会计科学的发展呢?
(A) of the development of accounting science, first of all need to vigorously carry out the study of accounting theory, without theoretical guidance, the development and improvement of accounting science is difficult. Modern accounting formed a self-contained system of independent science, has two hundred years of history. In the long history of humankind’s history, although two hundred years are a short period, the political and economic life of human society has undergone tremendous changes. People’s understanding of nature and society has entered a new phase. Each science has its own Field into the depth and breadth. In the meantime, although accounting science has also developed, it is in a relatively backward state compared with other sciences. What is hindering the development of accounting science?