关键词: 会计学科体系,整合,会计学,边界

Abstract: The subject of accounting has formed many branches, and from it split some independent majors as well, such as financial management, auditing, and so on. However, due to lacking of comprehensive thinking and theoretical summary, some of the basic relationships between accounting branches still cannot be explained clearly in theory, thus making people have difficult in understanding clearly the hierarchical structure of the accounting discipline and the nature and boundary of accounting. The idea of theoretical integration presented by this study is: to reconstruct (or return to) the basic theoretical structure of accounting, and on this basis to establish the basic accounting; to shape some accounting branches through the cross links between the basic accounting and other related disciplines; to form a narrow-sense accounting with the external and internal two information systems of the accounting entity, which should be developed on the basis of the basic accounting; and to integrate such disciplines as the narrow-sense accounting, financial management and auditing into a generalized accounting through the value management of the accounting entity, which is necessary. Some interdisciplinary subjects shaped by the accounting information system with some related crossing disciplines (such as national economic accounting, forensic accounting, etc.) belong to a more generalized accounting.

Key words: accounting discipline system; integration; accounting; boundary