| 财会“主体”类型及其关系 |
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| 引用本文： | 王燕妮,郭凤英. 财会“主体”类型及其关系[J]. 财务与金融, 2010, 0(1): 78-81 |
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| 作者姓名： | 王燕妮 郭凤英 |
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| 作者单位： | 西安电子科技大学,西安,710071 |
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| 摘 要： | 基于会计主体假设中对“会计主体”的质疑、财务主体研究中对“财务主体”的争议,理财主体假设中“理财主体”的悄然出现,分析了财会“主体”的三个类型及其三者之间的交叉关系和主客体关系。
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| 关 键 词： | 理财主体 财务主体 会计主体 会计假设 |
Types and Relationship of Entity in Accounting and Finance |
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| Wang Yan-ni,Guo Feng-ying. Types and Relationship of Entity in Accounting and Finance[J]. Accounting and Finance, 2010, 0(1): 78-81 |
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| Authors: | Wang Yan-ni Guo Feng-ying |
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| Affiliation: | (College of Economics and Management, Xidian University, Xi＇an, 710071) |
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| Abstract: | The article analyzed three types and cross relationship of ＂entity＂ in accounting and finance, along with the queries of ＂accounting entity＂ in accounting entity hypothesis, the debate of ＂financial entity＂ in research on financial entity,and the appearance of ＂corporate financial entity＂ in financial entity hypothesis. |
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| Keywords: | Corporate Financial Entity Financial Entity Accounting Entity Accounting Hypothesis |
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