财经问题研究

会计学科随着社会经济活动的发展而不断演进，经历了萌芽与起源、复式簿记革命与会计的近代转型、现代会计体系构建与学科分化、数智技术与可持续发展新纪元四个阶段。中国特色会计学的探索，历经新中国成立前的改良与移植、新中国成立至改革开放前的曲折探索、改革开放至党的十八大的恢复重建与制度创新，特别是新时代以来，逐步形成了立足本土实践、回应时代需求的学科发展路径。构建中国会计学自主知识体系，需要牢牢把握实践性、主体性、继承性、创新性等原则，在财务会计、管理会计、财务管理、内部控制、审计、财会监督等领域形成理论创新成果，系统推进政府、企业、高校等多元主体的协同联动。在此过程中，作为中国会计学科建设的重要阵地，东北财经大学在理论探索、学术平台搭建、制度设计和知识传播等方面持续深耕，为构建中国会计学自主知识体系提供了学理支撑与实践范例。

Building a Chinese independent knowledge system in accounting is an important proposition for promoting the prosperity of philosophy and social sciences. This paper systematically reviews the four developmental stages of accounting: its embryonic origin, the double‑entry bookkeeping revolution, the establishment of the modern accounting system, and the new era of digital‑intelligent technology and sustainable development. Then, the paper examines the exploratory journey of accounting with Chinese characteristics.This paper proposes thoughts on building a Chinese independent knowledge system in accounting. First, regarding the foundation of construction, since the 18 th National Congress of the Communist Party of China, accounting professionals across China have taken the spirit of General Secretary Xi Jinping's series of important speeches as the fundamental guideline, forming the framework structure of “1+6+N”. Second, in terms of construction principles, firmly adhere to the basic requirements of practicality, subjectivity, inheritance, and innovation, and uphold the “Two Combinations”. Third, in terms of the advancement path, promote the development of disciplinary, academic, and discourse systems, and achieve theoretical innovation while serving Chinese modernization based on accounting practices.Dongbei University of Finance and Economics(DUFE) has made outstanding contributions to exploring accounting with Chinese characteristics and building a Chinese independent knowledge system in accounting. First, during the early period of socialist transformation, DUFE conducted teaching, research, and textbook compilation rooted in the practices of the old industrial base in Northeast China. Second, it has long been deeply engaged in Marxist theories, analyzed capitalist accounting systems, and laid a solid ideological foundation for the construction of socialist accounting theories. Third, it has founded several influential accounting academic journals, establishing academic exchange platforms. Fourth, adhering to the principle of “from practice to practice”, it has produced theoretical achievements rooted in China's national conditions in fields such as cost management, economic activity analysis, and financial management. Fifth, it has extensively studied accounting across various sectors, including industry, commerce, and banking, establishing a comprehensive industry‑specific accounting textbook system. Sixth, it has deeply participated in the formulation and improvement of China's accounting standards, auditing standards, and internal control standard systems, directly serving the modernization of national accounting governance. Seventh, in the new era, it has conducted high‑level research on cutting‑edge fields, including auditing, tax accounting, green transformation, and sustainable information disclosure, promoting the international dissemination and academic dialogue of building a Chinese independent knowledge system in accounting.