会计:世俗社会的理性卫道士

发布时间：2018-05-05 02:34

本文选题：核心精神 + 世俗社会　；参考：《财务与会计》2014年08期

【摘要】：正《财务与会计》约我汇报这几年研究了些什么,使我好生为难!已为大家熟知的研究,汇报纯属多余;不为同行关注的研究,汇报更属多余。但是,对《财务与会计》杂志的尊敬之情使我不能失约。现想谈谈我对中国会计理论与实务发展的近期忧思。马克斯·韦伯有个著名的观点,市场经济与资本主义首先出现并成熟于西方,完全赖于西方新教文化被人们普遍接受,这种新教文化的核心精神是建立在理性基础上鼓励人类积累和节俭,即"理性地
[Abstract]:I was asked to report what I had studied in the past few years, which made me difficult! Well-known research, reporting is superfluous; research that is not peer-focused is superfluous. But the respect for Finance and Accounting magazine kept me up. I would like to talk about the recent development of accounting theory and practice in China. Max Weber had a famous view that market economy and capitalism first emerged and matured in the West, entirely because the Western Protestant culture was generally accepted. The core spirit of this Protestant culture is to encourage human accumulation and thrift on the basis of reason, that is, "rationally."
【作者单位】：南京大学;中国会计学会;中国会计学会内部控制专业委员会;
【分类号】：F230

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