论会计的空间思维与立体管理

The Space Thinking and Three Dimensional Administration of Accounting

用几何学的方法来解读会计 ,以资产、权益为基本要素的传统会计可视为平面结构 ,提出以加入“行为”作为第三维基本要素的三维会计 ,则可以构筑为立体结构。基于此 ,提出会计空间的概念 ,并与企业空间联系起来讨论会计与管理的问题。以空间思维进行立体管理 。

Accounting could be studied by analyise.Financial accounting consisting of the two fundamental elements——asset and equity,could be regarded as two-dimensional structure. If behavior as the third element was added to,three-dimensional structure of accouting would be formed. According to this,the concept of accounting space was proposed, and the problems and administration. Three dimensional administration with space thinking is a new thought of modern administration of accounting.