| 会计发展的和谐:建立广义会计学的探索 |
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| 引用本文： | 于玉林.会计发展的和谐:建立广义会计学的探索[J].上海立信会计学院学报,2007,21(2):3-9. |
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| 作者姓名： | 于玉林 |
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| 作者单位： | 天津财经大学会计系,天津,300222 |
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| 摘 要： | 广义会计学是从较宽的会计范围研究会计工作和会计历史规律性的知识体系,其研究对象是资金运动及其相关方面。广义会计学具有综合性、系统性、层次性、边缘性和发展性等主要特征,所包括的内容按其是否计量可以分为两大部类,即计量会计学部类和非计量会计学部类。广义会计学需要建立反映会计理论和会计学科两个方面相结合的体系。
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| 关 键 词： | 广义会计学 广义会计学对象 广义会计学性质 广义会计学特征 广义会计学两大部类 广义会计学体系 |
| 文章编号： | 1009-6701（2007）02-0003-07 |
| 收稿时间： | 2006-08-04 |
| 修稿时间： | 2006年8月4日 |
Harmonious Development in Accounting: Exploration on General Accounting |
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| YU Yu-lin.Harmonious Development in Accounting: Exploration on General Accounting[J].Journal of Shanghai Lixin University of Commerce,2007,21(2):3-9. |
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| Authors: | YU Yu-lin |
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| Abstract: | General Accounting is a knowledge system, which studies accounting and its historical rules from a wider perspective. It is mainly of comprehensive, systematic, layered, marginal and sustainable characteristics. And its contents can be classified into two parts, quantitative accounting and nonquantitative accounting. General Accounting should establish the mechanism reflecting the accounting theories and accounting specialty jointly. |
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| Keywords: | general accounting object of general accounting nature of general accounting characteristics of general accounting two parts of general accounting mechanism of general accounting |
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