论会计学的双重学科属性

时至今日，会计学依然存在一个十分尴尬的基础理论问题，即会计学的学科属性尚无统一认识。如果无视学科属性问题，会计学的研究必然缺失方向的指引；反之，明确了会计学的学科属性，则可以以上游学科的原理、理论来系统规划、指导本学科的研究。本文首先以多维的大量现实证据系统地阐释会计学的经济学属性；再提出支持会计学的管理学属性的系列证据；最后论证会计学具有双重学科属性，点亮了会计学研究的两座不可或缺的灯塔——经济学与管理学。

Discuss on Dual Discipline Attribute of Accounting

Up to now, accounting is still having an awkward fundamental theory problem, that is, there is no common knowledge on accounting＇s discipline attribute. Ignoring the attribute, accounting will lose the direction guide. Recognizing the attribute, the upper level discipline can be used to plan and guide accounting＇s research. This paper first states systematically the vast realistic evidence about accounting＇s economics attribute, then puts forward series evidence supporting accounting＇s management attribute, and concludes by reasoning theoretically accounting＇s dual discipline attribute.