| The objective universe is a great system, in which the sub-systems and theirsub-systems interrelated each other, makes many sciences that research into this systeminterrelated one another too, and provide the possibility for the mixing of differentsciences. When entering into the 21 century, the science mixing development trendbecome more apparent, the scientific development provide better material condition forthe sciences mixing, scientific research, economic development and management wereasked to offer more requirements for the science mixing, the mixing trend of scientificdevelopment give fierce challenge for the accounting development, accelerate themixing development of accounting science.Standard method was used in the writing of this article, by the comprehension andanalysis of theoretic system between accounting and chemistry, on the basis ofcomparison, try the application of chemical theory and method into accounting, becauseof the development of chemistry theory construction, more attention should be paidabout method coupling and practice of accounting in the future. The comparisonbetween accounting and chemistry is to transplant or use the chemistry theory andmethod into accounting to change the accounting theory and method in a way. Thecomparison is not the use of exact content or transplant the atom and molecule intoaccounting, but the basis of them-theory and method.This article consists of four parts, and contents of every part are as follows:The first part expatiate on the objectiveness of comparison between chemistry andaccounting, which belong to different studies, the comparison between them is reallynew. Can they compare or not? By the discussion of character of the accounting andchemistry themselves as well as the interrelation of objective universe, we dismiss thedoubt and continue the research.The second part is the theory comparison of chemistry and accounting, analyzetheoretic system of the accounting and chemistry as well as the chemistry theoryapplication into accounting.The third part is the method comparison of chemistry and accounting, the mostimportant thing of comparison between different studies is the revelation of method andthis is the main part of this article. By the method comparison of them, try theapplication of axiomatic method, idealism method and sign system into accountingThe forth part is the end;tell us the revelation of the comparison between chemistryand accounting, the most important thing is the use of reference for the theory andmethod. |