论现代企业制度下会计主体理论的拓展

Extension of Accounting Entity Under Modern Accounting System

我国对会计主体的认识经历了由国家会计主体论到企业会计主体论的转变过程。现代企业制度下的企业要成为真正的会计主体 ,必须在法律上被赋予独立的财产权。当前我国会计主体的变更 ,要求制定具体会计准则。把会计主体分为会计核算主体与会计报告主体 ,两者在边界上具有离合现象 ,可以为解决企业集团编制合并会计报表的难题提供新的思路。

The research on accounting entity experienced a transitional process from country's accounting entity to enterprise's accounting entity.Under modern accounting system,enterprises must be authorized lawful property right if they want to be a real enterprise's accounting entity.The present accounting innovation needs some concrete restrictions to differ accounting from report,which will offer some new idea to resolve difficulties on enterprise's consolidated accounting statements.