摘要
现行会计是平面会计,以资产和权益作为平面的两维结构,人们看到的只是事物的一个侧面,无法把握其整体情况。运用立体解析几何的方法重新设计会计系统,在原来两个维度,即资产和权益的基础上,寻找出第三个维度,共同构成三维立体空间,可以构架成为一种新的立体会计系统:三维会计。
The current accountant is plane accountant. It is to use asset and fights and interests as the two .dimension structures of plane. What we see is a side of thing only, and we can hold its whole circumstance. We utilize the method of solid analytic geometry to redesign accountant system. In originally two dimension degrees, seeking the dimertsion degree of 3th oll the foundation of rights and interests and asset, forming three- dimensional solid space together, we may establish a kind of new solid accountant system, it is three- dimensional accountant.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2006年第3期24-26,共3页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
平面会计
立体会计
系统
Plane Accountant
Solid Accountant
System
