会计循环的再认识——会计学中一个基本概念的突破

A Second Cognition of Accounting Cycle: A Breakthrough of Basic Conception in Accounting

会计循环是会计学中一个重要的基本概念 ,其实质内容构成整个会计工作的基础部分 ,且具有综合涵义。会计循环是以方法为纽带连接程序和内容的综合体。运用核算方法处理核算内容方为其实质 ,核算程序为其表现形式 ;同时 ,这种表面形式与我国传统的形式比较 ,也可协调为总括的、一般的、带有共性的会计核算形式。

As a major conception of accounting, accounting cycle is the basic part of whole accountancy. Confined by traditional cognition, we limited our sight to its outside, and neglected its comprehensive connotation. In fact, accounting cycle is a comprehensive body with methods as connexion between process and content. Its essence is to adopt calculation methods to deal with content of calculation, whereas it appears calculation process as its form. At the same time, compared this form with its traditional form in our country, it can be harmonized to be a general, ordinary accounting calculation form with commonness.