摘要
耗散结构理论属于非平衡系统理论三大流派之一 ,它的基本内容包括四个方面。对耗散结构理论的研究 ,是在马克思主义哲学方法论的指导下 ,来探求各种耗散结构状态下开放系统的现象和规律 ,因此 ,它所具有的普遍意义对会计学研究同样起着方法论的指导作用。
The theory of dissipative structure belongs to one of the three major schools of non balance system theory,its basic contents includes four aspects.Studying of the dissipative structure theory is under the guidance of methodology of Marxim philosophy,explores the phenonemon and law of open system under every dissipative structure state,therefore,it has universal significance,it has the guiding significance of methodology for studying of accounting.
出处
《山西财经大学学报》
北大核心
2001年第2期98-98,104,共2页
Journal of Shanxi University of Finance and Economics
关键词
耗散结构理论
会计学
会计系统
开放系统
the theory of dissipative structure
studying of accounting
revelation