会计对象及其会计要素内涵新论  

New Theory on the Connotation of Accounting Objects and Their Accounting Elements

作　　者：宋英慧[1,2] 安亚人[1,2] Song Ying-hui;An Ya-ren(School of Business,Northeast Normal University, Changchun 130117, China;College of Humanities and Sciences of Northeast Normal University,Changchun 130117,China)

机构地区：[1]东北师范大学商学院,吉林长春130117 [2]东北师范大学人文学院,吉林长春130117

出　　处：《税务与经济》2019年第3期57-61,共5页Taxation and Economy

摘　　要：会计的产生和发展依赖并取决于社会经济的发展。会计发展、变化的动因在于其描述的对象——交易活动(经济活动)。要真正认识和理解会计,就必须深刻认识决定会计发展的交易活动(经济活动),深刻认识企业的交易活动与会计的内在联系。经济资源获取与配置——经济资源转移与耗费——经济资源补偿与收回,概括了经济资源在企业交易活动(经济活动)中的运动过程以及在这一运动过程中不同环节的不同功能、作用。从交易活动的角度认识和理解会计对象及其要素的内涵,有助于丰富会计基本理论的内容。The emergence and development of accounting depends on the development of social economy.The motivation for accounting development and change lies in the object of its description-trading activities(economic activities).In order to truly understand accounting,it is vital to profoundly comprehend the trading activities(economic activities)that determine accounting development,and the internal relationship between trading activities and accounting.The acquisition and allocation of economic resources,economic resource transfer and consumption and compensation and recovery of economic resources could reveal the different functions of economic resources during the movement process of economic resources in business transaction activities(economic activities)and different links in this movement.There is no doubt that it is important to know and understand the connotation of accounting objects and their elements from the perspective of trading activities,which could enrich the content of accounting basic theory.

关 键 词：交易活动 经济资源 会计要素 

分 类 号：F230[经济管理—会计学]