会计到底是一门什么性质的科学,究竟怎样看待会计的阶级性,是一个经过长期争论,没有得到解决的问题。弄清这个问题,不仅有重要的理论意义,而且有重大的现实意义。会计科学是生产力发展的产物,是人类会计工作的经验总结。因而外国会计方面的经 Accounting in the end is a science of what nature, how to treat the class accounting, is a long-standing controversy, not solve the problem. To understand this issue not only has important theoretical significance, but also has great practical significance. Accounting science is a product of the development of productive forces and an experience summary of human accounting work. Thus the foreign accounting aspects of the economy