会计史研究三十年

改革开放30年来我国会计史研究有着长足的发展,取得了一批高水平、为世界认可的研究成果,开展了会计史教育,形成了会计史研究的组织机构。但当前我国尚未形成完整的会计史学,历史研究对现实的促进作用不够明显,会计史研究人员亦较缺乏。我国会计史研究今后将朝着形成科学的会计史学,突出近现代会计史研究的地位和采用现代历史研究方法的方向努力。

Research on Accounting History during the Past 30 Years Capital University of Economics and Business

Over the past 30 years of the reform and opening up,research on accounting history has developed rapidly in China with a number of high-quality,internationally recognized research achievements.The education of accounting history and specific research institutions are also developed.However,Chinese researchers have not formed a systematic research paradigm in this field and have been far from achieving the object of history research to provide implications for current accounting practice.China also lacks a reasonable number of accounting history researchers.The research on accounting history in China shall develop a scientific paradigm which emphasizes the near-modern and modern accounting history and adopts a modern research approach.