《广西会计》1987年第1期刊载吴景新同志《簿记·会计·会计学》一文,读后深受启发。但觉得吴文对它们所下的定义还有值得商榷和探讨之处。例如吴文认为:“现在,绝大多数人基本统一的认识是:会计不仅指从事会计工作的人,还包括并列的两部分内容即会计和会计学。”笔者对此观点提出异议。任何一门科学都具有自身的理论方法体系,不论是自然科学还是社会科学,都可以说是由概念和规律两方面所组成的。概念,是对客观事物本质属性的科学概括。规律,则是事物、现象及其过程之间的必然的客观联系。而科学理论体系就是概念和规律的结合。基于这一认识,笔者认为,簿记、会计和会计学不仅是会计学科中最基本的概念之一,而 “Guangxi Accounting” in 1987 the first issue of Comrade Wu Jingxin “bookkeeping accounting ·” article, inspired by reading. However, Wu Wen felt that they were under the definition of worth discussing and discussing. For example, Wu Wen said: “Now, the vast majority of people basically the same understanding is: accounting not only refers to the people engaged in accounting, but also the two parts of the juxtaposed accounting and accounting.” I challenged this view. Any science has its own theoretical system of methods, whether natural science or social science, can be said to be composed of both concepts and laws. Concept is a scientific summary of the essential attributes of objective things. Law is the inevitable objective connection between things, phenomena and their processes. The scientific theory system is the combination of concepts and laws. Based on this understanding, I believe that bookkeeping, accounting and accounting is not only one of the most basic concepts in accounting, but