摘要
会计美学是研究人类社会经济活动中,以会计记录、会计报表和会计学学科体系这些外在形式所表现出来的美和美感的一门新兴的边缘学科。要判定一门学科有没有独立的存在价值,就必须对这一门学科研究对象及其范围进行划界。
Accounting aesthetics is a new frontier science which researches the sense of beauty and the aesthetic feelings in the economic activities of human society shown off by accounting records,accounting forms,and accountancy system.To determine whether a science has its value to exists,it is essential to delimit the range of its research objects.
出处
《学术问题研究》
2007年第2期24-28,共5页
Academic Research(Integrated Edition)
关键词
会计
美学
研究对象
划界
accounting
aesthetics
research objects
delimitation
