| 论会计对象、会计要素与会计科目的关系 |
| |
| 引用本文： | 田家富.论会计对象、会计要素与会计科目的关系[J].襄樊职业技术学院学报,2005,4(4):32-34. |
| |
| 作者姓名： | 田家富 |
| |
| 作者单位： | 襄樊职业技术学院,会计经贸系,湖北,襄樊,441021 |
| |
| 摘 要： | 分析了会计学中的会计对象、会计要素和会计科目三个概念，指出会计对象说明了会计学科的性质，会计要素满足了“会计报告”的需要，会计科目满足了“会计核算”上的需要，揭示了三者之间的内在的、必然的联系。
|
| 关 键 词： | 会计对象 会计要素 会计科目 关系 |
| 文章编号： | 1671-914X（2005）04-0032-03 |
| 收稿时间： | 2005-04-13 |
| 修稿时间： | 2005年4月13日 |
Talking About the Relationships Among the Target of Accounting, the Aspects & the Subjects of Accounting |
| |
| TIAN Jia-fu.Talking About the Relationships Among the Target of Accounting, the Aspects & the Subjects of Accounting[J].Journal of Xiangfan Vocational and Technical College,2005,4(4):32-34. |
| |
| Authors: | TIAN Jia-fu |
| |
| Abstract: | This article mainly analyzes the meaning of target of accounting, aspects and subjects of accounting, and the inner relationships among them. The author points out the target of accounting and explains the quality of accounting subjects, and the aspects of accounting satisfies the needs of accounting report, as well the subject of accounting satisfies the needs of accounting work. |
| |
| Keywords: | target of accounting aspect of accounting subject of accounting relationship |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
