会计核算方法体系研究  

A Study of Accounting Method System

作　　者：赵广忠[1] 任秋娟[2] 

机构地区：[1]山东理工大学商学院,山东淄博255012 [2]山东理工大学法学院,山东淄博255049

出　　处：《山东理工大学学报（社会科学版）》2015年第1期22-24,共3页Journal of Shandong University of Technology（Social Sciences Edition）

摘　　要：通过对会计核算方法间关系的剖析,得出了会计核算方法体系是以设置账户为逻辑起点,以复式记账规则为运行主线,以会计报表为信息平面,由"点"推导出"线",进而形成"面",证明了会计核算方法体系存在的"点线面"逻辑关系,推导出会计核算方法体系的科学性。This paper is an analysis of the relationships among accounting methods, and the conclusion drawn from the analysis is that accounting method system takes setting -up -accounts as a logical beginning, double entry rules as the main line, and accounting statements as information plane, and thus the ＂line＂ derives from the ＂points＂, and then produces the ＂plane＂, which proves that accounting method system is logically composed of ＂point, line, plane＂. This further proves that the accounting method system is scientitic, which is of great help to deeply understand and properly use accounting method system.

关 键 词：会计对象 经济业务 会计核算 

分 类 号：F230[经济管理—会计学]