摘要
会计基本假设、会计目标和会计对象是改进现行财务会计模式的切入点，在对会计基本假设、会计目标和会计对象进行重新认识时，应该从探讨三者之间的相互依存关系入手，并在此指导下结合特定的会计环境对三者进行再认识。
The basic postulates of accounting, accounting objective and accounting object are the key aspects to improving current financial accounting model. Firstly, We should study the correlation of them; then, with the guide of it,we can recognize the basic peates of accounting, accounting objective and accounting object in particular accounting circumstances.
出处
《管理科学》
1998年第3期27-31,共5页
Journal of Management Science
关键词
会计基本假设
会计目标
会计对象
The basic postulates of accounting Accounting objective Accounting object
