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会计学作为一门以处理财务信息为主的经济性学科,强调借贷关系、经营结构等方面的平衡性。在高职会计课程的学习中,笔者对会计理论中所蕴含美学特性的感触越来越深。基于此,本文从会计理论框架、企业会计结构、会计人员思维三个方面分析阐述了会计的平衡美,意在通过审美视角对会计学体系做出研究,发现其独有的美学价值。
Accounting as a financial discipline to deal with financial information-based economics, emphasizing the balance of loans, business structure and so on. In the study of accounting courses in higher vocational colleges, the author’s feelings about the aesthetic characteristics implied in accounting theory are getting deeper and deeper. Based on this, this paper analyzes the balance of the accounting from three aspects: the accounting theory framework, the accounting structure of the enterprise and the thinking of the accounting staff. It intends to study the accounting system through the aesthetic perspective and find its unique aesthetic value.