会计理论界对会计的概念,至今还没有形成一致的认识。主要有两种较有权威、有代表性的观点。一种观点认为,会计是一个“经济信息系统”。我国会计学界有些著名学者在其编著的书刊中指出:“从广义来说,会计是一种旨在传达一个企业的重大财务和其他经济信息,以便其使用者据以作出明智的判断和决策的‘经济信息系统’,即经济信息专门化。”这个“经济信息系统”的观点,是受了国外相类似的观点影响之后形成的,对我国的会计理论界产生了极其深远的影响。它明确地提出了会计是一个经济信息系统,并且还在其前面加了一个修饰语,即“企业的重大财务和其他经济信息。”我认为,加了这个修饰语,正说明这个观点是偏重于财务会计的,代表的是一种财务会计的观点。还有“资金运动学派”的学者提出:“会计是旨在提 Accounting theory of accounting concept, so far there is no consensus. There are two main authoritative and representative views. One view is that accounting is an “economic information system.” Some well-known scholars in the Chinese accounting profession point out in their editorial that “Accounting is broadly intended to convey a company’s significant financial and other economic information so that its users make informed judgments and decisions ’Economic Information System’, that is, the specialization of economic information. ”This view of Economic Information System was formed after being influenced by similar foreign perspectives and had an extremely far-reaching impact on China’s accounting theory. It explicitly states that accounting is an economic information system and adds a modifier before it, “Significant financial and other economic information about the business.” I think the addition of this modifier illustrates that this view is biased In financial accounting, represents a financial accounting point of view. There are scholars of “Capital Movement School” who put forward: "Accounting is meant to be mentioned