事项会计的“事项”定义研究

Research into the Definition of "Events" in Events Accounting

事项定义是事项会计应用研究的第一步。从Sorter提出事项法的概念至今,事项会计的“事项”如何定义尚没有明确的定论。研究认为事项应从基本事项和汇总事项两个层次来定义,基本事项是能使会计主体价值增加的经济活动的属性或特征集。汇总事项是同类的基本事项相同属性加总以后构成的属性集。

The definition of Events is an important field in the research of Applied Events Accounting. From the date when Sorter put forward the concept of Events Approach,the term ＂Events＂ has been kept un-defined in Events Accounting. In the author＇s opinion,Events should be separately defined in two aspects,that is,Basic Events and Total Events. Basic Events may refer to the attribute or characteristic collection of economic activity which enables the value of accounting entity to increase. Total Events may refer to the collection of attribute consisting of the combination of similar attributes of Basic Events.