科学技术的进步和经济建设的发展以及现代技术手段的运用,加剧了会计学科的分化与整合,涌现出大批新兴的和边缘的会计学科,使得现有的会计学科体系的构建明显地不适应会计学科发展变化的需要。因此,进一步对会计学科体系进行深入研究和探讨,重新构建我国科学的会计学科体系就显得尤为必要。 The progress of science and technology and the development of economic construction as well as the application of modern technical means have exacerbated the differentiation and integration of accounting disciplines and the emergence of a large number of emerging and marginal accounting disciplines, making the construction of the existing system of accounting disciplines apparently not suitable for accounting Discipline development needs of change. Therefore, to further study and discuss the system of accounting discipline, it is necessary to reconstruct the system of accounting science in our country.