谈财务会计对象要素的结构模式  

Analyze the Structure Type of Financial Accounting Elements

作　　者：邱静[1] 

机构地区：[1]贵州财经学院会计学院,贵阳550004

出　　处：《经济研究导刊》2008年第13期89-90,共2页Economic Research Guide

摘　　要：财务会计对象要素结构模式就是财务会计对象要素之间所具有的特定联系方式和依存关系。它以财务会计对象要素为前提,通过展示各要素间的内在联系,揭示企业经济活动及其资金运动的基本规律。在财务会计对象要素结构模式的历史变迁中,不同的理论构成了不同的结构模式,其发展与经济的发展密切相关。而在现代企业中,更能适应其发展要求的,则是静态与动态相结合的会计等式模式。The structure type of financial accounting elements is the relationship among elements. Based on accounting elements, it reveals the regularity of enterprise economic activities. With the development of the structure type of accounting elements, there are different types under different theories. And its development is relative to economy. However, the type that combines the static slate and dynamic state is the most suitable for the development of modern business.

关 键 词：财务会计 对象要素 结构模式 

分 类 号：F234.4[经济管理—会计学]