中国会计理论发展:挑战与战略

中国会计理论要更好地满足与切合环境的变革发展,形成一种持续而科学的发展态势,就必须在变革环境中形成一种具有高度理论价值的发展战略;发展中国会计理论必须探索中国会计理论发展所面临的经济、社会、政治全球化与一体化,中国特色社会主义理论和中国改革开放等外部环境以及发展战略,流程技术和组织人员等内部环境方面的挑战,从价值角度去思考中国会计理论的发展战略,充分发现其现有理论的价值,在借鉴或趋同中正确进行价值选择和价值创造,丰富和完善中国会计理论。

The Development of China's Accounting Theory: Challenges and Strategies

In order to better meet and suit environment transformation and development,and form one kind of continual and scientific development momentum,China′s accounting theory must form one kind of development strategy with high theory value in the transformation environment;developing China′s accounting theory must probe the challenges of external environments,including economy,society,political globalization and integration as well as the Chinese characteristic socialism theory,reform and open and so on,and probe the challenges of internal environments,including developmental strategy,flow technology,organization personnel and so on,think development strategy from perspective of value,fully discover their existing theory value,and correctly carry out value choice and value creation in learning or convergence to improve and enrich China′s accounting theory.