On Practice and Cognition of How to Perform International Scholarly Communication in the Area of Man-agement Accounting with Unique Chi-nese Characteristics
- 管理学院－已发表论文 
本文由三个部分组成:第一部分:"学科建设的指导原则"论述了为创建具有中国特色的管理会计新体系,应遵循"以我为主,博采众长,融合提炼,自成一家"的方针,进行学科建设。第二部分:"开展国际学术交流的指导原则"论述了为成功地开展国际学术交流,应坚持自主性与开放性相结合,从严要求,不卑不亢,凸显中国学者优良的气质与风范。第三部分:"二十多年来开展国际学术交流历程的简短回顾"指出其历程可大致细分为:破冰之旅,凸显中国特色,从更深层次上凸显中国特色以及2005年集大成之作。This paper consists of three parts: Part one:"The guiding principle ofdiscipline building"explores that"take ourselves as the dominant factor, widely draw on the strong points of numerous schools, mix them and refine them, and finally to have a style of our own"that should be considered as the guiding principle to build up a new management accounting system with unique Chinese characteristics. Part two: "The guiding principle to perform international scholarly communi- cation"explores that the following three principles should be observed in order to perform international scholarly communi- cation successfully. Adhering to the principle of integrat- ing independency with opening to the outside world. Adhering to the principle of severity. Feeling neither inferior nor superior, protruding Chinese scholars’ elegant demeanour Part three:"Briefly retrospecting the course of performing international schol- arly communication over the past 20years"explores that this course maybe divided into 4 phases, i.e. the academic journey of icebreaking; protruding Chi- nese characteristics; protruding Chinese characteristics at deeper level; and the synthesized research results embodied in the papers that were completed in 2005.