高级财务会计学研究对象探析

A Probe into the Study Objects of Advanced Financial Accounting

高级财务会计学作为企业财务会计学的重要组成部分,目前对其研究对象的界定尚无定论。高级财务会计学研究对象应从企业作为资本载体的这一命题出发,从资本的增殖和资本的增值角度对现有企业财务会计内容予以剖析和细分,从而得出高级财务会计学研究对象应是“核算与反映企业的资本增值过程”。

Delineation of study object of advanced financial accounting, an important component of enterprise financial accounting, is now yet not clear. This paper analyses the present enterprise financial accounting contents from the angle of capital movement process, thus is able to define the study object of it: keep accounts and reflect the capital increment process of enterprises.