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莫里斯·穆尼兹(Maurice Moonitz,1910～,也译莫立茨)是一位著名的会计学家,他对会计理论特别是会计准则问题的基础性研究,为推动现代财务会计准则理论的发展做出了重要的贡献,成为了1979年被选入美国俄亥俄州立大学(Ohio StateUniversity)为著名会计学家设立的专门纪念厅——会计名人堂(Accounting Hall of Fame)的唯一一位会计大师。
Maurice Moonitz (Maurice Moonitz, also translated by Moritz) is a famous accountant, his basic theory of accounting theory, especially accounting standards, in order to promote the modern theory of financial accounting standards Development has made an important contribution to become 1979 was elected to the United States Ohio State University (Ohio StateUniversity) for the famous accountant set up a special memorial Hall - Accounting Hall of Fame (Accounting Hall of Fame) the only accountant Grandmaster.