仰望会计星空 静思会计发展  

Aspiring Accounting Research Meditating Accounting Development

作　　者：杨雄胜[1] 缪艳娟[2] 陈丽花[1] 时现[1] 李翔[3] Yang Xiongsheng

机构地区：[1]南京大学会计与财务研究院,210093 [2]扬州大学商学院,225009 [3]南京财经大学,210046

出　　处：《会计研究》2020年第1期67-76,共10页Accounting Research

摘　　要：会计理论需要脚踏实地,更要仰望星空。仰望会计星空,时刻不忘会计本性,可以对会计理论与实践发挥动态矫正作用。会计如何切实履行人类经济文明进步导航仪与守护神的历史使命,东西方已有的会计实践已积累的丰富的经验与教训。认真面对并冷静分析现代会计发展至今的历史,审视中国传统会计所体现的独特风格,从而沉着应对信息化崭新社会、技术环境对会计发展形成的现实挑战。在中华民族伟大复兴实践中实现中国"会计强国"之梦,必须虔诚仰望会计星空,方能赢得中国会计发展的大政方略共识。Accounting theory research needs to be down-to-earth as well as aspiring.Setting aspirations and never forgetting the essence of account-ing can play a dynamically corrective role for accounting theory and practice.The rich experience and lessons on how to make accountancy carry out thehistorical mission of navigator and patron saint of human economic civilization progress have been accumulated around the whole world.Discussing lively and analyzing calmly the history of modern accounting development,investigating the unique style of Chinese traditional accounting,thus we could re-sponse to practical challenges on accounting development resulting from the huge progress of information and technology.Carrying the dream of making China into Accounting Power in the practice of the great renaissance of China,we should aspire the sky of accounting sincerely in order to reach the con-sensus on the strategy of Chinese accounting development.

关 键 词：会计本质 会计法则 会计实践理性 中国会计发展 

分 类 号：F233[经济管理—会计学]