摘要
改革开放四十载,长风万里无暇待。跋涉在中国特色社会主义企业会计制度变迁的山水间,深化改革的坚定信念与包容开放的博大胸襟交相辉映,时空蜿蜒交替中浓墨重彩的中国特色社会主义成就当代中国企业会计制度变迁大写意。"小智治事,大智治制",运用马克思主义唯物史观,在清晰界定和深入分析中国特色社会主义企业会计制度内涵及范畴的基础上,通过梳理和回顾改革开放四十年我国企业会计制度演进历程,深入挖掘中国特色社会主义企业会计制度变迁动力机制和路径选择,有助于进一步拓展我国企业会计制度变迁的研究视角,丰富中国特色会计理论与方法体系的研究内容,促进新时代中国特色社会主义会计改革与发展。
After 40 years of reform and opening up of China, the corporate accounting institutional change of socialism with Chinese characteristics is imbued with broad mind and firm belief. The small wisdom governs the affairs, and the big wisdom governs the institution. Under the historical materialism of Marxism, based on the principles of Marxist political economy, we scientifically define and analyze the essence and category of the corporate accounting institutional change of socialism with Chinese characteristics, and explore its dynamic mechanism and routing selection. It is meaningful to carry out 19th CPC National Congress＇ s Spirit in depth, extend research perspective of Chinese corporate accounting institutional change, enrich the research content of theory and method system of accounting with Chinese characteristics, and promote the accounting reform and development of socialism with Chinese characteristics.
作者
徐玉德
韩彬
Xu Yude;Han Bin
出处
《财政研究》
CSSCI
北大核心
2018年第7期119-128,F0003,共11页
Public Finance Research
关键词
中国特色社会主义
企业会计
制度变迁
Socialism with Chinese Characteristics
Corporate Accounting
Institutional Change
