中外会计历史的差异性——以构建中国自主会计知识体系为出发点
The Differences between Chinese and Foreign Accounting History:Taking the Construction of China's Independent Accounting Knowledge System as the Starting Point
宋小明 1孙勇2
作者信息
- 1. 上海立信会计金融学院博物馆
- 2. 立信会计出版社
- 折叠
摘要
每个国家和民族的历史传统、文化积淀、基本国情不同,其发展道路必然有着自己的特色.会计学科是中国特色哲学社会科学学科体系的重要组成部分,理解会计的本质及中国会计特色发展道路的前提是分析中西方会计历史的差异,这要求我们以历史思维、宏观视野来考察中西方会计史,从文明互鉴的角度来认识中西方会计的差异.本文提出会计的本质是一种社会存在,表现为一种综合的财计管理体系,并从地理、政治、技术和文化维度分析了中西方会计史的异质性,基于丰富的例证,运用比较法进行了全面考察.在此基础上,本文倡导树立正确的历史观,构建21世纪新会计史学.
Abstract
Accounting discipline is an important part of the philosophical and social science system with Chinese characteristics,and the premise of understanding the essence of accounting and the characteristic development path of Chinese accounting is to analyze the differences between Chinese and Western accounting history.This article proposes that the essence of accounting is a kind of social existence,which is manifested as a comprehensive financial accounting management system,and analyzes the heterogeneity of Chinese and Western accounting history from the geographical,political,technological and cultural dimensions.Based on rich examples and a comprehensive investigation using comparative methods,this article advocates establishing a correct view of history and constructing a new accounting historiography in the 21st century.
关键词
异质的会计史/21世纪新会计史学/自主会计知识体系引用本文复制引用
基金项目
国家社会科学基金重大项目(21&ZD078)
出版年
2024
NETL
NSTL
万方数据