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。
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.
出处
《上海立信会计学院学报》
2007年第2期3-9,共7页
Journal of Shanghai Lixin University of Commerce
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
general accounting
object of general accounting
nature of general accounting
characteristics of general accounting
two parts of general accounting
mechanism of general accounting
