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读罢《财会通讯》1989年第11期张灿麟同志《会计学是一门边际科学》一文后,获益非浅。但也不必讳言,笔者对张文的观点也有不同意见。张文说:“所谓边际科学,就是横跨多门学科的科学。就会计学来说,它研究的内容要比一般学科广泛得多。包括政治经济学、哲学、财政学、数学、经济管理学、统计学、法学、逻辑学、文学和美学等等”。是的,会计学涉及到上述诸学科的内容。但据此说会计学是一门边际科学却未免失之过宽。特别是把法学、逻辑学、文学和美学等这些任何学科的基础学科拿来论证会计学的边际性,是相当不合适的。比如文学,到底有哪一门学科能不使用文字表述研究的成果呢?又如逻辑学在表述研究成果时又有哪门学科能够违反逻辑的原则呢?至于说到美学,正如马克思所说的,人的任何行动都是按照美的规律进行的,当然会计学也绝不会例外。那么,按照张文的说法,岂
After reading “Accounting Newsletter”, No. 11, 1989, Comrade Zhang Canlin benefited greatly from the article “Accounting is a Border Science.” But also needless to say, I have different views on Zhang’s point of view. Zhang Wen said: “The so-called marginal science, is a multidisciplinary science across the board, accounting, it is much more than the general content of research subjects, including political economics, philosophy, finance, mathematics, economic management Learning, statistics, law, logic, literature and aesthetics, etc. ”. Yes, accounting involves the contents of the above subjects. However, according to this account of accounting is a marginal science has not been missed too wide. In particular, it is quite inappropriate to apply the basic disciplines of any discipline, such as law, logic, literature and aesthetics, to the marginalization of accounting. Such as literature, in the end what kind of discipline can not use the text to describe the results of the study it? Another example of logic in the study of the results of what discipline can violate the principle of logic? As for the aesthetics, as Marx said Any action on the part of human beings is guided by the law of beauty. Of course, accounting is by no means the exception. Well, according to Zhang’s statement, Qi