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资金运动会计理论,是研究在一定时间和空间条件下,资金运动规律的理论。所以时空观念,就成为资金运动会计理论的基本观念。树立时空观念,对于正确认识资金运动规律,科学地进行会计核算、决策和控制,都具有重要的理论意义和现实意义。一、会计对象的时空观念。再生产过程中的资金运动的时空特征表现在: 1、从空间上看,会计对象是以一个相对独立的经济实体为空间范围的资金运动,它是全社会再生产过程中资金运动的一个有机组成部分,所以会计理论体系中的实体假定,实质上是会计空间范围的假定。 2、从时间上看,会计对象可划分为三个时间段,相应地形成三类会计:财务会计的对象是历史资
Funding sports accounting theory is a theory that studies the law of movement of funds under certain conditions of time and space. Therefore, the idea of time and space has become the basic concept of financial sports accounting theory. Establishing the concept of time and space has important theoretical and practical significance for correctly understanding the law of fund movement and scientifically conducting accounting, decision-making and control. First, the concept of time and space of accounting objects. The spatial and temporal characteristics of the movement of funds in the reproduction process are as follows: 1. From a spatial point of view, the accounting object is a relatively independent economic entity as a spatial scope of fund movement, which is an organic part of the fund movement in the whole society reproduction process. Therefore, the entity assumption in the accounting theory system is essentially the assumption of the scope of accounting space. 2. From the point of view of time, the accounting objects can be divided into three time periods, correspondingly forming three types of accounting: the objects of financial accounting are historical materials.