摘要
回顾近年来的会计研究,多数涉及会计信息的真实性,但事实上,其局限性十分明显,且并未真正解决问题。究其根源,是传统的会计对象理论的局限性所造成。对此,一个从客观事实出发,抽象性和可操作性统一的会计对象应当是:经营活动中的经济联系。
Reviewing the recent researches of accounting, we can find that most of them concerning the reality of accounting information. However, in fact, these researches' limitation is obvious, and they did not solve the existed problems. The real reason is the limitation of the traditional accounting theories. Therefore, an accounting object, which is based on the fact, abstract enough and easily operating, should be the economic relations in the operating activity.
出处
《天津商学院学报》
2006年第4期70-72,共3页
Journal of Tianjin University of Commerce
基金
天津商学院SRT课题(2005067)。
关键词
会计理论
会计对象
经济联系
accounting theories
accounting object
economic relation