| 再论财务会计本质 |
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| 引用本文： | 黄申.再论财务会计本质[J].西安财经学院学报,2008,21(3):60-63. |
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| 作者姓名： | 黄申 |
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| 作者单位： | 浙江财经学院,会计学院,浙江,杭州,310018 |
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| 摘 要： | 财务会计本质是会计理论研究的基础之一,但该问题至今依然没有解决。文章采用文献综述方法,通过对现有关于会计本质观点、会计确认基础变迁的回顾,通过对权责发生制以及会计等式实质的法学分析,认为财务会计本质上是一个对主体权利责任中经济利益货币化反映的系统。
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| 关 键 词： | 财务会计 确认基础 会计本质 |
| 文章编号： | 1672-2817(2008)03-0060-04 |
| 修稿时间： | 2008年3月1日 |
Reanalyze the Essence of Financial Accounting |
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| HUANG Shen.Reanalyze the Essence of Financial Accounting[J].Journal of Xi‘an Institute of Finance & Economics,2008,21(3):60-63. |
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| Authors: | HUANG Shen |
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| Abstract: | The essence of financial accounting is one of research foundation of accounting theory,but it still had not been resolved.Used the literature summary methods,it has been reviewed that the existing views on the essence of accounting,the changes of accounting recognition basis,and juristic analysis of the nature of the accrual basis and the accounting equation.It shows that essence of financial accounting is a monetary reflection system of the economic benefits of rights and duties of the entity. |
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| Keywords: | financial accounting confirmation base essence of accounting |
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