论会计学科的理论整合及会计学的边界  

On the Theoretical Integration of Accounting Subject and the Boundary of Accounting

作　　者：曹伟[1] 

机构地区：[1]中国人民大学商学院,北京100872

出　　处：《当代财经》2015年第1期109-121,共13页Contemporary Finance and Economics

基　　金：明德青年学者计划项目"应用性社会科学理论概念反思;研究逻辑重构及会计研究方法研究"(13XNJ032)

摘　　要：会计学已经形成了众多分支学科,并从中分化出财务管理学、审计学等独立的专业。但是,由于缺乏综合思维和理论概括,会计分支学科之间的一些基本关系仍然不能从理论上解释清楚,从而使人们对会计学科的层次结构以及会计学的性质和边界缺乏清晰的认识。我们的理论整合思路是:重建(或回归)会计学的基础理论结构,并以此为基础建立基本会计学;通过基本会计学与相关学科交叉联系形成若干会计分支学科;会计主体对外和对内两大会计信息系统形成狭义会计学,它应当在基本会计学的基础上求发展;狭义会计学、财务管理学、审计学等学科有必要通过会计主体的价值管理整合为广义会计学;由会计信息系统与相关学科相交叉形成的一些边缘学科(如国民经济核算、法务会计)则属于更广义的会计学。The subject of accounting has formed many branches, and from it split some independent majors as well, such as financial management, auditing, and so on. However, due to lacking of comprehensive thinking and theoretical summary, some of the basic relationships between accounting branches still cannot be explained clearly in theory, thus making people have difficult in understand- ing clearly the hierarchical structure of the accounting discipline and the nature and boundary of ac- counting. The idea of theoretical integration presented by this study is： to reconstruct （or return to） the basic theoretical structure of accounting, and on this basis to establish the basic accounting; to shape some accounting branches through the cross links between the basic accounting and other relat- ed disciplines; to form a narrow-sense accounting with the external and internal two information sys- tems of the accounting entity, which should be developed on the basis of the basic accounting; and to integrate such disciplines as the narrow-sense accounting, financial management and auditing into a generalized accounting through the value management of the accounting entity, which is necessary. Some interdisciplinary subjects shaped by the accounting information system with some related crossing disciplines （such as national economic accounting, forensic accounting, etc.） belong to a more generalized accounting.

关 键 词：会计学科体系 整合 会计学 边界 

分 类 号：F230[经济管理—会计学]