摘要
财务管理学、审计学等学科从会计学科体系中分化出来,成为独立的专业以后,与原有的会计学专业一起,作为二级学科(或专业)归属在管理学门类工商管理一级学科(或专业类)之下。本文认为,现在已经有必要和有条件设置会计学一级学科(或专业类),并将会计学、财务管理学、审计学等二级学科(或专业)纳入会计学一级学科(或专业类)之下。这样会计学将成为与工商管理相并列的管理学门类之下的一级学科(或专业类)。
Such disciplines as financial management, auditing, separated from the accounting discipline system, have become an independent professional, These two disciplines together with the original accounting discipline,are listed in business administration first level discipline in the category of management, as the secondary discipline or professional. This paper argues that requirements are met now to set up the first level discipline of accounting professional(or class), and the three secondary discipline(or major):the accounting, financial management, auditing, should be included into accounting first level discipline(or classes).Then, accounting will become first level discipline paralleling with business administration first level.
出处
《财会通讯（上）》
北大核心
2015年第1期5-10,4,共6页
Communication of Finance and Accounting
基金
中国人民大学明德青年学者计划项目(项目编号:13XNJ032)阶段性研究成果
关键词
会计学
学科设置
一级学科
Accounting
Subject setting
First level subject
