我国著名会计专家、财政部会计事务管理司司长杨纪琬教授,于今年四月在山东省财政学会、会计学会1984年年会上,就《会计法(草案)》的起草情况和它的理论基础作了学术报告。兹摘转如下: 一、会计的性质这个问题确切一点说是两个问题,即会计是什么性质的工作,会计学是一门什么性质的学问。到目前为止,国内外部承认会计是一门社会科学,是经济学的一个分 Professor Yang Jizhen, a famous accounting expert in our country and Director of the Accounting Administration Department of the Ministry of Finance, made a presentation on the drafting of “Accounting Law (Draft)” and its theoretical foundation at the annual meeting of Shandong Institute of Finance and Accounting Society in April this year. Made an academic report The following is an excerpt: First, the nature of accounting This question is to say that the two questions, that is, what is the nature of accounting work, accounting is a nature of what is learned. So far, domestic and foreign recognition of accounting is a social science is a part of economics