| 新中国会计对象理论创新史研究 |
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| 引用本文： | 孔庆林李孝林向代蔷. 新中国会计对象理论创新史研究[J]. 北京工商大学学报(社会科学版), 2007, 22(4): 98-102 |
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| 作者姓名： | 孔庆林李孝林向代蔷 |
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| 作者单位： | 重庆工学院,会计学院,重庆400050 |
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| 基金项目： | 国家社会科学基金，重庆市社会科学基金 |
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| 摘 要： | 新中国会计对象理论研究取得过创新性成果,对指导我国当前的会计创新具有借鉴价值。论文对新中国会计对象理论创新阶段进行了重新探讨,并对会计对象与财务管理对象的划分提出了看法。
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| 关 键 词： | 会计对象 创新 资金运动 价值运动 |
| 文章编号： | 1009-6116（2007）04-98-05 |
| 收稿时间： | 2007-04-09 |
| 修稿时间： | 2007-04-09 |
A Study on the History of Theoretical Innovation of Accounting Item in New China |
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| Kong Qing-lin,Li Xiao-lin , Xiang Dai-qiang. A Study on the History of Theoretical Innovation of Accounting Item in New China[J]. Journal of Beijing Technology and Business University:Social Science, 2007, 22(4): 98-102 |
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| Authors: | Kong Qing-lin Li Xiao-lin & Xiang Dai-qiang |
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| Affiliation: | College of Accounting, Chongqing Institute of Technology, Chongqing 400050, China |
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| Abstract: | Theoretical study on accounting item in new China has made innovative achievements, which has the reference value to direct the present accounting innovation in China. This paper makes a new probe into the stages of theoretical innovation of accounting item in new China. Further, it presents the opinions on defining the accounting item and financial management item. |
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| Keywords: | accounting item innovation capital movement value movement |
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