摘要
基于会计主体假设中对"会计主体"的质疑、财务主体研究中对"财务主体"的争议,理财主体假设中"理财主体"的悄然出现,分析了财会"主体"的三个类型及其三者之间的交叉关系和主客体关系。
The article analyzed three types and cross relationship of ＂entity＂ in accounting and finance, along with the queries of ＂accounting entity＂ in accounting entity hypothesis, the debate of ＂financial entity＂ in research on financial entity,and the appearance of ＂corporate financial entity＂ in financial entity hypothesis.
出处
《财务与金融》
北大核心
2010年第1期78-81,共4页
Accounting and Finance
关键词
理财主体
财务主体
会计主体
会计假设
Corporate Financial Entity
Financial Entity
Accounting Entity
Accounting Hypothesis
