会计中心形成与转移的二维论

会计中心的形成是科技经济发展到一定程度的必然结果,在会计中心发生转移前,其发展往往固定在一定地域之内,侧重会计发展“量”的积累;会计中心的转移则反应了科技经济和生产力的阶段性提升,是会计发展“质”的飞跃,表现为地域上的迁移。同时,会计中心的横向形成过程包含在纵向转移过程中,构成一个完整的动态体系。本文采用二维论的视角,以生产力与生产关系、量变与质变关系为框架,用经济学相关理论,以史证的方式构建会计中心形成与转移的体系结构,探寻其潜在发展规律。

Study on Emergence and Transfer of Accounting Centers by Dualistic Theory

the emergence of accounting center is the outcome of economy, science and technology, which belongs to the growing process of quantitative change. And accounting development will be all along limited in settled section before center transfer, while the transfer process is usually shift from one section to another along with the economic and science development, which indicates qualitative sublimation. At the same time, the emergence process is always included in the transfer process. These two different processes compose an intact and dynamic system. we should recognize and analyze it by a holistic vision. Author tries to find out the potential regular pattern of emergence and transfer of accounting centers combining with relevant historical information by using the dualistic theory.