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。
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.
出处
《财会通讯（下）》
2009年第2期3-6,共4页
Communication of Finance and Accounting
关键词
科学发展观
指导
现代会计学
Scientific concept of development Guidance Modern accounting
