论会计分析范畴及其对象之内在逻辑关系

On the Category of Accounting Analysis Category and the Logic Relationship among the Objects

会计公式中三大要素涵盖着会计对象的全部经济内容,会计报表要定期反映会计对象各种要素间的消长情况,以提供资金营运状态的全部信息。三大报表都是以会计基本公式为依据编制的,因而在会计公式、会计报表及其所反映的各项经济要素之间存在着必然的内在联系和量化的逻辑关系。本文以会计公式为起点推导各大经济要素间的转化过程,表明公式、报表、要素三者之间的依存关系,并为会计分析提供总体框架和资金变动的基本脉络。

The three key elements in accounting formula cover all the economic contents of the accounting objects. The financial statement should timely reflect the increase and decrease of all the elements of the accounting objects so as to provide complete information about the condition of financial operations. The three key financial statements are all prepared in accordance with the basic formula of accounting. So there must exist indispensable internal connections and quantitative logical relationships among the accounting formula, the financial statement and the various key economic elements. Beginning with the accounting formula, this paper deduces the transforming process of the key economic elements, illustrates the interdependent relationships of the formula, the financial statement and the key elements, provides overall frame and basic logic of financial movement for accounting analysis.