论会计的空间思维与立体管理  

The Space Thinking and Three Dimensional Administration of Accounting

作　　者：徐国君[1] 马广林[2] 

机构地区：[1]中国海洋大学 [2]中国海洋大学管理学院

出　　处：《管理学报》2004年第3期359-362,共4页Chinese Journal of Management

摘　　要：用几何学的方法来解读会计 ,以资产、权益为基本要素的传统会计可视为平面结构 ,提出以加入“行为”作为第三维基本要素的三维会计 ,则可以构筑为立体结构。基于此 ,提出会计空间的概念 ,并与企业空间联系起来讨论会计与管理的问题。以空间思维进行立体管理 。Accounting could be studied by analyise.Financial accounting consisting of the two fundamental elements——asset and equity,could be regarded as two-dimensional structure. If behavior as the third element was added to,three-dimensional structure of accouting would be formed. According to this,the concept of accounting space was proposed, and the problems and administration. Three dimensional administration with space thinking is a new thought of modern administration of accounting.

关 键 词：会计空间 三维会计 行为 立体管理 

分 类 号：F406.72[经济管理—产业经济]