摘要
会计哲学是一门新兴的介之于哲学与会计学之间的边缘学科。在哲学学科体系中，它属于一门新兴的应用哲学学科；在会计学学科体系中，它则是会计理论的最高层次。本文就构建会计哲学这一新兴学科的学科体系作了初步的探讨，对会计哲学的学科概念、研究对象、基本内容等问题作了探索性的阐述。
Accounting Philosophy is a brink subject between Philosophy and Accounting. In the subject system of Philosophy, it is a new subject of applicable Philosophy.In the subject system of Accounting, it is the highest level of the Accounting theory. This article discusses the making up of Accounting Philosophy’ s subject system, and expouds the definition of studying contents and ways of Accounting Philosophy and the relationship between Accounting Philosophy and other related subjects.
出处
《重庆商学院学报》
2001年第2期52-54,共3页
Journal of Chongqing Institute of Commerce
