| 关于重构会计学科体系的思考 |
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| 引用本文： | 陈文军,王海萍.关于重构会计学科体系的思考[J].河海大学常州分校学报,2000,14(1):18-23. |
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| 作者姓名： | 陈文军 王海萍 |
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| 作者单位： | 河海大学国际工商学院(常州)!江苏常州213022(陈文军)，常州新区发(集团)总公司!江苏常州213022(王海萍) |
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| 摘 要： | 传统的会计学科体系存在很大的局限性 ,通过对管理会计的理论构成、内容框架、方法体系的科学分析 ,并予以整合 ,重构会计学科体系 .并对该立论的科学根据、重构后的会计学科体系之间的逻辑关系及内容框架加以论证
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| 关 键 词： | 财务会计 成本会计 管理会计 会计学科体系 |
Consideration to Reconstructing the System of Major Subjects of Accounting |
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| CHEN Wenjun ,WANG Haiping.Consideration to Reconstructing the System of Major Subjects of Accounting[J].Journal of Hohai University Changzhou,2000,14(1):18-23. |
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| Authors: | CHEN Wenjun WANG Haiping |
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| Institution: | CHEN Wenjun 1,WANG Haiping 2 |
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| Abstract: | There is great limitation to traditional and generalized accounting system.It is this paper's purpose to try to reestablish the system of accounting through scientific analysis of theoretical reconstruction,content frame and method system of managerial accounting,and by arranging and re composing of managerial accounting.Finally,the scientific basis of this argument,the logical relation among three subjects and their content frames are discussed. |
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| Keywords: | financial accounting financial management cost accounting cost managerial accounting |
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