摘要
改革开放30年来我国会计史研究有着长足的发展,取得了一批高水平、为世界认可的研究成果,开展了会计史教育,形成了会计史研究的组织机构。但当前我国尚未形成完整的会计史学,历史研究对现实的促进作用不够明显,会计史研究人员亦较缺乏。我国会计史研究今后将朝着形成科学的会计史学,突出近现代会计史研究的地位和采用现代历史研究方法的方向努力。
Over the past 30 years of the reform and opening up,research on accounting history has developed rapidly in China with a number of high-quality,internationally recognized research achievements.The education of accounting history and specific research institutions are also developed.However,Chinese researchers have not formed a systematic research paradigm in this field and have been far from achieving the object of history research to provide implications for current accounting practice.China also lacks a reasonable number of accounting history researchers.The research on accounting history in China shall develop a scientific paradigm which emphasizes the near-modern and modern accounting history and adopts a modern research approach.
出处
《会计研究》
CSSCI
北大核心
2008年第12期24-30,共7页
Accounting Research
