现代会计对象——基于资源会计观的新认识  

Research on Accounting Target Based on Resource Accounting Theory

作　　者：金杰[1] 

机构地区：[1]南京财经大学会计学院,江苏南京210003

出　　处：《南京财经大学学报》2006年第1期70-74,共5页Journal of Nanjing University of Finance and Economics

摘　　要：会计对象理论是会计理论结构中重大的理论课题,深入研究会计对象理论具有重大的理论意义和现实意义。上个世纪八十年代起国内学者对会计对象有着广泛的讨论,主要观点有“资金运动说”、“价值量说”、“财富或财产说”、“经济活动说”、“信息运动说”和“产权说”等观点。本文从资源的角度入手,分析了资源概念泛化,探讨资源与会计之间的关系,认为会计对象是受托资源运动的过程和结果。The domestic scholar was having extensive discussion to the accounting target from the eighties last century. The main views are such as ＂ fund movement ＂,＂ magnitude of value ＂,＂ wealth or property ＂,＂ economic activity ＂,＂ information movement ＂ and ＂ property right ＂. This paper proceeds with angle of resources, analyzes the resource concept is suffused with melting, discusses the relations between resource and accounting, concludes that accounting target is the course and result of commissioned resources.

关 键 词：会计对象 受托资源 运动 会计目标 

分 类 号：F230[经济管理—会计学]