争鸣,会计学术研究的重要思维和方法

发布时间：2018-04-05 20:39

本文选题：学术研究　切入点：八十年代　出处：《财务与会计》2016年19期

【摘要】：正二十世纪八十年代离我们越来越远了。在那个风云际会的年代,英雄不问出处,激情与理想齐飞;一时间,百家争鸣,气象万千。当时,中国会计学界也展开不同观点的激烈交锋,其中尤以"会计管理活动论"和"会计信息系统论"最为引人注目,其影响不可谓不深远。而在笔者看来,这场论战的最大意义即在于,它时刻提醒后来者,不应忘记会计学术研究的重要思维和方法——争鸣。
[Abstract]:1980s is more and more far away from us. At that time the meeting of wind and clouds, heroes do not ask the source of passion and ideal together; for a time, majestic and grand. At that time, contention of a hundred schools of thought, a fierce battle China accounting scholars also launched different views, especially in the "accounting management theory" and "accounting information system theory" is the most dramatic and its influence is profound. In my opinion, the greatest significance of this debate is that it is time to remind the successor, should not forget the importance of accounting academic research thinking and method, contend.

【作者单位】：山东财经大学会计学院;
【分类号】：F230

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