本文選題：核心精神 + 世俗社會(huì)　； 參考：《財(cái)務(wù)與會(huì)計(jì)》2014年08期

【摘要】：正《財(cái)務(wù)與會(huì)計(jì)》約我匯報(bào)這幾年研究了些什么,使我好生為難!已為大家熟知的研究,匯報(bào)純屬多余;不為同行關(guān)注的研究,匯報(bào)更屬多余。但是,對(duì)《財(cái)務(wù)與會(huì)計(jì)》雜志的尊敬之情使我不能失約�，F(xiàn)想談?wù)勎覍?duì)中國(guó)會(huì)計(jì)理論與實(shí)務(wù)發(fā)展的近期憂思。馬克斯·韋伯有個(gè)著名的觀點(diǎn),市場(chǎng)經(jīng)濟(jì)與資本主義首先出現(xiàn)并成熟于西方,完全賴(lài)于西方新教文化被人們普遍接受,這種新教文化的核心精神是建立在理性基礎(chǔ)上鼓勵(lì)人類(lèi)積累和節(jié)儉,即"理性地
[Abstract]:I was asked to report what I had studied in the past few years, which made me difficult! Well-known research, reporting is superfluous; research that is not peer-focused is superfluous. But the respect for Finance and Accounting magazine kept me up. I would like to talk about the recent development of accounting theory and practice in China. Max Weber had a famous view that market economy and capitalism first emerged and matured in the West, entirely because the Western Protestant culture was generally accepted. The core spirit of this Protestant culture is to encourage human accumulation and thrift on the basis of reason, that is, "rationally."
【作者單位】： 南京大學(xué);中國(guó)會(huì)計(jì)學(xué)會(huì);中國(guó)會(huì)計(jì)學(xué)會(huì)內(nèi)部控制專(zhuān)業(yè)委員會(huì);
【分類(lèi)號(hào)】：F230

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