杨纪琬教授会计学术思想  

The Academic Thoughts and Discipline Building Contribution of Professor Yang Jiwan

作　　者：徐玉德 韩彬 

机构地区：[1]中国财政科学研究院,100142

出　　处：《会计研究》2017年第9期20-28,共9页Accounting Research

基　　金：中国财政科学研究院2016-2017课题<杨纪琬会计学术思想研究>的阶段性成果

摘　　要：中国会计理论研究的发展与繁荣,或因于澎湃的时代浪潮与国内外形势,但更有赖于心系会计发展、胸怀家国情怀的会计改革家和学者们的上下求索与不懈耕耘。"物有甘苦,尝之者识;道有险夷,履之者知"。以杨纪琬教授为代表的会计学家们勇立会计改革和发展的历史潮头,他们基于中国经济改革发展的历史实践,提出有别于西方的会计思想和理念,为我国会计发展史描绘上了浓墨重彩的中国特色,彰显出二十世纪我国会计改革与发展和社会主义建设进程中凝炼出的不朽真知。杨纪琬教授会计学术思想历久弥新,通过对其学术思想进行全面和系统的梳理与总结,我们力图从源头活水中汲取养分,滋养我国会计理论与实践工作的蓬勃发展。The development and prosperity of Chinese accounting research is not only because of times,but also depends on the efforts of accounting reformers and scholars,who areardently love China and care about accounting.Genuine knowledge comes from practice.Accounting scholars,represented by Prof.Yang Jiwan,stand at the forefront of the reform and development of accounting.They proposed those accounting theory and academic thoughts,which are based on the historical practice of China economic reform and are different from the West,describing China characteristics,and manifesting the genuine knowledge distilled from the socialist construction and the Reform and Open.The accounting academic thoughts of Prof.Yang Jiwan are unfading.Through systemically summary his accounting academic thoughts,we try to draw rich nutrition and promote the development of China accounting academic research and practical work.

关 键 词：杨纪琬 会计学术思想 管理活动论 会计改革实践 

分 类 号：F092.7[经济管理—政治经济学] F233