會(huì)計(jì)對(duì)象
會(huì)計(jì)百科

        應(yīng)由會(huì)計(jì)來核算和監(jiān)督的客觀事物。在我國(guó),會(huì)計(jì)對(duì)象曾經(jīng)在很長(zhǎng)一段時(shí)期內(nèi)是會(huì)計(jì)界討論的熱點(diǎn)問題之一,但至今仍未能形成一致的認(rèn)識(shí)。比較有代表性的觀點(diǎn)是,在商品經(jīng)濟(jì)條件下,會(huì)計(jì)對(duì)象是一個(gè)會(huì)計(jì)主體經(jīng)濟(jì)活動(dòng)中的價(jià)值運(yùn)動(dòng)    （本文共 777 字 ）     [閱讀本文] >>