中南地区财税学校财会学科第三次校际协作会暨湖北省财税学校财会学科第二次校际协作会于今年八月在湖北通山县九宫山召开。会议讨论的主要内容是: 关于财务、会计的理论与实践问题。代表们认为,理论是对实践的总结和概括,正确的理论对实践有着积极的推动作用。加强财务、会计理论与实践的研究是我们面临的重大课题,当今我国经济体制改革和财务会计改革正处在关键时期,这一问题表现尤为突出。为了尽快改变我国会计理论落后于会计实践的状况,推动会计理论与实践的发展,代表们提出有必要创立一门介于会计学和哲学之间的边缘学科——会计哲学,其内容包括总论、会计研究方法论、会计实践论、会计意识论、会计时空 Central South fiscal and taxation school accounting disciplines Third Inter-school Collaboration and finance and taxation school in Hubei province The second inter-disciplinary association held in August this year in Hubei Tongshan Jiugongshan. The main content of the conference discussion is: On the financial, accounting theory and practice issues. The deputies believed that the theory is a summary and generalization of practice, and the correct theory has a positive effect on practice. Strengthening the study of finance and accounting theory and practice is a major issue that we are facing. Nowadays, our country’s economic system reform and financial accounting reform are in a crucial period. This problem is particularly outstanding. In order to change our country’s accounting theory lagging behind the accounting practice as soon as possible to promote the development of accounting theory and practice, the deputies proposed that it is necessary to establish an edge discipline between accounting and philosophy - accounting philosophy, which includes the general theory , Accounting research methodology, accounting practice theory, accounting theory of consciousness, accounting time and space