关于重构会计学科体系的思考  

Consideration to Reconstructing the System of Major Subjects of Accounting

作　　者：陈文军[1] 王海萍 

机构地区：[1]河海大学国际工商学院(常州),江苏常州213022 [2]常州新区发(集团)总公司,江苏常州213022

出　　处：《河海大学常州分校学报》2000年第1期18-23,共6页Journal of Hohai University Changzhou

摘　　要：传统的会计学科体系存在很大的局限性 ,通过对管理会计的理论构成、内容框架、方法体系的科学分析 ,并予以整合 ,重构会计学科体系 .并对该立论的科学根据。There is great limitation to traditional and generalized accounting system.It is this paper's purpose to try to reestablish the system of accounting through scientific analysis of theoretical reconstruction,content frame and method system of managerial accounting,and by arranging and re composing of managerial accounting.Finally,the scientific basis of this argument,the logical relation among three subjects and their content frames are discussed.

关 键 词：财务会计 成本会计 管理会计 会计学科体系 

分 类 号：F230[经济管理—会计学]