会计对象要素论

• 作 者: 许亚湖
• 机 构: 中南财经大学会计系,
• 出 处: 会计研究
• 发表日期: 1993年02期
• 关键词: 会计对象 所有者权益 行为客体 会计要素 会计技术 资产所有者 企业经营管理者 六大 亏损弥补 商品销售收入

狭义的会计要素,指的是资产、负债、所有者权益、收入、费用和利润六大要素,而广义的会计要素指的是会计实践一般的要素,即会计实践的主体、客体、目标、方法以及方式。资产、负债、所有者权益和收入、费用、利润要素实际上是会计技术行为客体(对象)要素。本文所要论述的就是这六大会计对象要素及其相互关系。

The narrow sense of the accounting elements refers to the six elements of assets, liabilities, owner’s equity, income, expenses, and profits. The broad sense of accounting elements refers to the general elements of accounting practice, namely, the subject, object, goal, and method of accounting practice. And the way. The assets, liabilities, owner’s equity and income, expenses, and profit elements are actually the elements of the object (object) of the accounting technology. What this article wants to discuss is the six major accounting object elements and their mutual relations.