宏观会计学理论方法体系之探讨  

A Discussion on the Theory and Method System of Macroscopic Accounting

作　　者：李曼 张斗胜 Li Man;Dousheng(School of Business,Anhui University,Hefei 230031,China;Anhui Wonder University Of Information Engineering,Hefei 230031,China)

机构地区：[1]安徽大学商学院,安徽合肥230031 [2]安徽文达信息工程学院,安徽合肥230031

出　　处：《黑河学院学报》2019年第5期43-44,60,共3页Journal of Heihe University

摘　　要：宏观会计作为服务宏观经济发展的一门学科,对经济发展起到重要作用,因此,构建宏观会计学理论方法体系极为必要。在原有宏观会计内容基础上,重新调整科目的设计原则及内容,制定科目表,从战略高度从新规划理论体系,沟通国内外。As a subject serving the development of macro economy,macro accounting plays an important role in economic development.Therefore,it is necessary to construct the theory and method system of macroscopic accounting.On the basis of the original macro accounting content,the following methods are suggested:readjusting the design principle and content of the subject,making schedule of the subject,making a new planning on theoretical system from the strategic height,connecting the system at home and abroad.

关 键 词：宏观会计学 理论方法体系 探讨 

分 类 号：F233[经济管理—会计学]