| 经济利益论:财务会计本质的再认识 |
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| 引用本文： | 杨珊华.经济利益论:财务会计本质的再认识[J].财会通讯,2005(6). |
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| 作者姓名： | 杨珊华 |
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| 作者单位： | 财政部财政科学研究所研究生部 北京100081 |
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| 摘 要： | 本文首先分析了会计本质在会计理论体系中的重要地位,指出了现有观点存在的缺陷。运用经济学的核心是经济利益的研究成果,从会计的产生和发展及会计对象、会计方法等方面论证了财务会计本质是一个经济利益的计量与报告系统。
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| 关 键 词： | 会计 会计本质 经济利益 会计理论 |
A View from Economic Benefit : Recognition of the Nature of Accounting |
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| Yang Shanhua.A View from Economic Benefit : Recognition of the Nature of Accounting[J].Communication of Finance and Accounting,2005(6). |
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| Authors: | Yang Shanhua |
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| Abstract: | This paper firstly analyzes the important role of the nature of accounting in the accounting theory system. Then point out the defects of the existing views on the understanding of the nature of accounting. Lastly, this paper proves that the nature of accounting is a measurement and reporting system of economic benefit. |
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| Keywords: | Accounting Nature of accounting Economic benefit Accounting theory |
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