《资产负债会计学》的对象及焦点问题探讨

On the Subject and Central Issue of accounting of assets and Liabilities

在经济市场化、全球化的竞争环境变化下 ,本文结合我国《企业会计制度》的颁布、实施 ,阐述了企业经济活动的整个过程都与市场有着密切地联系 ,分析了《资产负债会计学》的对象 ,指出了《资产负债会计学》有待进一步研究的内容。

With the economic globlization and the development of market economy,chinese government promulgated and implemented the Regulations for Enterprises Accounting.The paper points out that the whole course of enterprises economic activities is closely related to the market,explains the subject of Assets and liabilities Accounting and what remains for further studing.