| 会计对象的新认识 |
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| 引用本文： | 刘长青.会计对象的新认识[J].湘潭大学学报,2000,24(3):30-31. |
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| 作者姓名： | 刘长青 |
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| 作者单位： | 湘潭大学国际经贸管理学院,湖南湘潭,411105 |
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| 摘 要： | 关于会计对象的论点已有很多，但随着市场经济的纵深发展，其局限性愈益明显，对此一个具有动态性、普遍性、直观性和可操作性的会计对象应当是会计主体内以货币计量的经济资源及其运动的信息。
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| 关 键 词： | 会计理论 会计对象 会计主体 |
| 文章编号： | 1001-5981(2000)03-0030-02 |
| 修稿时间： | 1999年12月25 |
The New Understanding Of Accounting Object |
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| LIU Chang-qin.The New Understanding Of Accounting Object[J].Journal Of XIANGTAN University:Philosophy And Social Sciences,2000,24(3):30-31. |
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| Authors: | LIU Chang-qin |
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| Abstract: | There have been many points about accounting object, but all of them become more and more limited with the deep development of market economy. Therefore, accounting object which is dynamic, popular, audio-visual, operatable should be the information about economic resources and movements calculated by money in auounting main-body. |
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| Keywords: | accounting theory accounting object accounting mainbody |
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