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今年是纪念辛亥革命100周年。1911至2011的百年,实际上也是中国会计生发现代性的100年。回望会计百年的发展历程,不难发现:凡是中国会计主体性得以彰显、得到扬弃的时期,便是原创思想领地繁华似锦、满目葱茏的时期;反之,则是会计思想鹅行鸭步、一片萧瑟的时期。我们该怎样寻找当代中国会计的创新思想坐标?我们该怎
This year marks the 100th anniversary of the Revolution of 1911. The century from 1911 to 2011 was actually 100 years of the modernity of accounting in China. Looking back on the history of accounting for a hundred years, it is not hard to find that all the periods in which China’s accounting subjectivity is manifested and discarded are the periods when the original ideological field is flourishing and lush; on the contrary, A bleak period. How should we look for the innovative thinking of contemporary Chinese accounting? How should we?