| 管理科学发展对会计理论发展的影响 |
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| 引用本文： | 邓启稳,王昌锐,苏艳霞. 管理科学发展对会计理论发展的影响[J]. 上海立信会计学院学报, 2008, 22(2): 36-42 |
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| 作者姓名： | 邓启稳 王昌锐 苏艳霞 |
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| 作者单位： | 山西财经大学会计学院,山西太原,030012;中南财经政法大学会计学院,湖北武汉,430073 |
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| 摘 要： | 人类的管理思想对会计科学理论的影响,可首先从经济学视角分析经济管理思想演变对会计科学理论发展的影响,再从管理学视角沿着管理思想的理论脉络探究管理思想变化与会计科学理论的关系。文章认为管理思想的每一内核变化对会计科学理论的影响都是深远的,不同程度上促进了会计科学理论的形成、发展与繁荣。
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| 关 键 词： | 管理思想 会计科学 变迁 发展 |
| 文章编号： | 1009-6701(2008)02-0036-07 |
| 修稿时间： | 2007-12-03 |
The Influence of Development of Management Science on Accounting Theory |
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| DENG Qi-wen,WANG Chang-rui,SU Yan-xia. The Influence of Development of Management Science on Accounting Theory[J]. Journal of Shanghai Lixin University of Commerce, 2008, 22(2): 36-42 |
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| Authors: | DENG Qi-wen WANG Chang-rui SU Yan-xia |
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| Abstract: | The influence of management thoughts on science of accounting theory lies in two aspects: one is analyzing the influence of the change of economic management thoughts on the development of science of accounting theory from the economic perspective;the other is,from the perspective of management,searching the relationship between the changes of management thoughts and science of accounting theory along with the theoretical context of the management thoughts.This paper says the every impact of a single kernel change in management thoughts on the science of accounting theory is far-reaching,and promotes the formation,development and prosperity of accounting science of theory in various degrees. |
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| Keywords: | management thoughts science of accounting changes development |
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