会计要素设置的限制性因素探究  

Brief Description of Restrictive Factors in Setting Accouting Elements

作　　者：陆思琪[1] 马妍[2] 

机构地区：[1]保定学院国资处,河北保定071000 [2]保定学院财务处,河北保定071000

出　　处：《保定学院学报》2013年第2期68-71,共4页Journal of Baoding University

摘　　要：从会计学发展的历史上看,"假设起点"和"目标起点"是西方会计学理论发展过程中两个主要的基本发展脉络,而"对象起点"则是我国传统会计学理论研究的演绎思路。以"会计目标"为导向的概念理论体系是当今世界会计学理论研究的主流,"会计假设"和"会计对象"几乎被埋没在概念理论体系里。"会计假设"和"会计对象"作为会计核算的前提,无论在会计理论研究领域、相关会计准则规范的制定,以及会计实务中都有不可忽视的作用和影响。From the developing history of Accounting,＂assumption starting point＂and ＂objective starting point＂are the two basic development veins of western accounting theory.But our traditional accounting theory focus on＂object starting point＂.Theoretical systems based on the ＂acconting object＂is the main studying stream of the world’s accounting theory research.＂Accounting hypothesis＂and＂accouting object＂Maybe someone says that it is less important to use＂accounting hypothesis＂and＂accounting object＂in practical work.It is a unilateral idea that ＂accounting hypothesis＂and ＂accounting object＂are only theoretical definitions and their practical value are less important than ownership interest.cannot be found in this theoretical system.As the premise of accounting calculation,＂accounting hypothesis＂and＂accouting object＂play an important role both in accounting theoretical research,accounting standards setting and accounting practical work.

关 键 词：会计要素 会计假设 会计对象 会计核算 限制性因素 

分 类 号：F23[经济管理—会计学]