| 关于财务会计和管理会计概念的思考 |
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| 引用本文： | 容少华.关于财务会计和管理会计概念的思考[J].五邑大学学报(社会科学版),2001,3(4):29-32. |
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| 作者姓名： | 容少华 |
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| 作者单位： | 五邑大学,管理学院, |
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| 摘 要： | 有关管理会计对象的争论由来已久，因为它直接影响着管理会计基础概念框架的建立。财务会计采用了会计要素的概念，使会计对象具有可操作性。借鉴财务会计基本概念框架形成的思路，从概念的形成角度，分析和探讨管理会计的对象，对建立管理会计基本概念框架是十分有意义的。
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| 关 键 词： | 会计属性 会计对象 财务会计 管理会计 会计要素 |
| 文章编号： | 1009-1513(2001)04-0029-04 |
| 修稿时间： | 2001年3月20日 |
Thought of the Concept about Financial Accounting and Management Accounting |
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| RONG,Shao-hua.Thought of the Concept about Financial Accounting and Management Accounting[J].Journal of Wuyi University(Social Sciences Edition),2001,3(4):29-32. |
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| Authors: | RONG Shao-hua |
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| Abstract: | There has been argument about the object of management accounting for a long time, because it indirectly influences the frame for the basic concept of management accounting. Financial accounting can use the accounting key element, and then the particular accounting object can be operated. From the point of concept formed, the clue of financial accounting basic concept frame can be used for references. In order to set up the basic concept frame of management accounting, it is of great significance to take research as the object of management accounting. |
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| Keywords: | accounting attribute accounting object frame |
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