Research On Accounting Aesthetics

In the 1980s and 1990s ,with the reform of our country's economic system, reform of accounting, opening to the outside world, introduction of international accounting, development of accounting system and education, our country's construction of accounting theory experienced unprecedented prosperity, and accounting disciplines performed many new characters, such as mixing research, special discussion, edge quality, etc. As the adventurous try of the accounting disciplines, researches related with Accounting Aesthetics came into being. But now, this new disciplines is gradually disappearing because of various reasons. Why? Is it not necessary to be exist for this subject or it is not the right time? The author of this article will re-examine this forgotten corner of the world, find the value and meaning of its existence, try to build our country's accounting aesthetic disciplines.This article consists of five chapters. The main contents of each chapter are as follows:Chapter I is"Introduction". In this part, the author expatiates on the purpose, the significance, the used methods and the innovation of this research, and briefly analyses the research status about Accounting Aesthetics and research questions needed to continue study.Chapter II is the part about the basic theory accounting aesthetics. This part aims to build our country's accounting aesthetic theoretical system by transplanting principles of Aesthetics in accounting disciplines. Some specific problems of this part include: basic theory of Accounting Aesthetics, the origin of beauty in Accounting, the nature of beauty in Accounting, the types of beauty in Accounting, the concept of Accounting Aesthetics, the characteristics of Accounting Aesthetics, the objective and contents of Accounting Aesthetics, aesthetic principle of Accounting Aesthetics.Chapter III, IV and V are the part about the application of accounting aesthetics principles, including the beauty of the accounting work, the beauty of the accountants, and the beauty of accounting education. The part from aesthetic perspective sees the accounting field in an attempt to explore the beauty in accounting, so as to inspire people to think about the problems of aesthetics and create the beauty in accounting.