会计对象的新认识

The New Understanding Of Accounting Object

关于会计对象的论点已有很多 ,但随着市场经济的纵深发展 ,其局限性愈益明显 ,对此 ,一个具有动态性、普遍性、直观性和可操作性的会计对象应当是 :会计主体内以货币计量的经济资源及其运动的信息。

There have been many points about accounting object, but all of them become more and more limited with the deep development of market economy. Therefore, accounting object which is dynamic, popular, audio-visual, operatable should be the information about economic resources and movements calculated by money in auounting main-body.