新中国会计对象理论创新史研究

A Study on the History of Theoretical Innovation of Accounting Item in New China

新中国会计对象理论研究取得过创新性成果,对指导我国当前的会计创新具有借鉴价值。论文对新中国会计对象理论创新阶段进行了重新探讨,并对会计对象与财务管理对象的划分提出了看法。

Theoretical study on accounting item in new China has made innovative achievements, which has the reference value to direct the present accounting innovation in China. This paper makes a new probe into the stages of theoretical innovation of accounting item in new China. Further, it presents the opinions on defining the accounting item and financial management item.