| 基于科学发展观的现代会计学构建 |
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| 引用本文： | 王晓东,田利军,高建立. 基于科学发展观的现代会计学构建[J]. 财会通讯, 2009, 0(6) |
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| 作者姓名： | 王晓东 田利军 高建立 |
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| 作者单位： | 河北科技师范学院;天津财经大学商学院; |
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| 摘 要： | 本文认为,科学发展观体现了马克思主义的唯物史观、发展观等重要内涵。会计学在发展过程中要以科学发展观为指导,现代会计学的发展要坚持以人为本、全面、协调和可持续发展的观点。
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| 关 键 词： | 科学发展观 指导 现代会计学 |
Developing the Modern Accounting under the Guidance of the Scientific Development View |
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| Wang Xiaodong Tian Lijun Gao Jianli. Developing the Modern Accounting under the Guidance of the Scientific Development View[J]. Communication of Finance and Accounting, 2009, 0(6) |
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| Authors: | Wang Xiaodong Tian Lijun Gao Jianli |
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| Affiliation: | Hebei Normal University of Scinece&Techonogy;Qinhuangdao;Hebei 066004;Tianjin University of Finance&Economices;Tianjin 300222 |
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| Abstract: | The scientific development view embodies Marxist important philosophy connotation such as the historical materialism,view of development,view of contradiction etc.Accounting appears many problems in the process of development.We must insist the scientific development view of "insisting on People-Oriented,building up the development view with all-round,coordination and continuity" if the modern accounting is developing under the guidance of the scientific development view. |
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| Keywords: | Scientific concept of development Guidance Modern accounting |
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