| 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].事业财会,2010(1). |
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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; |
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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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| Authors: | Wang Yan-ni Guo Feng-ying College of Economics Management Xidian University Xi\'an |
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| Institution: | Wang Yan-ni,Guo Feng-ying College of Economics , Management,Xidian University,Xi\'an,710071 |
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| Abstract: | The article analyzed three types and cross relationship ofentityin accounting and finance,along with the queries ofaccounting entityin accounting entity hypothesis,the debate offinancial entityin research on financial entity, and the appearance ofcorporate financial entityin financial entity hypothesis. |
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| Keywords: | Corporate Financial Entity Financial Entity Accounting Entity Accounting Hypothesis |
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