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什么是复式记帐的理论基础?会计学术界普遍认为:资金占用与资金来源的平衡关系是复式记帐的理论基础。这是值得商榷的。1、资金占用与资金来源的平衡关系只是资金平衡关系的一个方面。从整体上看,把它作为复式记帐的理论基础是不够全面的。资金平衡关系是资金总体平衡关系与资金结构平衡关系的统一。资金总体平衡关系是资金外部平衡关系,它表现为资金占用与资金来源在总体上的平衡关系。资金结构平衡关系是资金内部平衡关系,它表现为资金占用内部不同占用形态资金等量转化的平衡关系和资金来源内部不同来源渠道资金等量增减的平衡关系。资金平衡关系即是此三种平衡关系的统一。从整体上看,将任何一种形式的平衡关系作为复式记帐的理论基础都是片面的。因此,把资金占用与资金来源的平衡关系作为复式记帐的理论基础是一种片面的观点。2、复式记帐法是建立在资金运动基础上,核算和反映资金各种矛盾运动的一种科学记帐方法,复式记帐的理论基础应该是反映资金运动的理论,
What is the theoretical basis for double entry accounting? Accounting generally agreed that: the balance between capital occupation and funding sources is the theoretical basis of double-entry bookkeeping. This is debatable. 1, the balance between capital occupation and funding sources is only one aspect of the balance of funds. On the whole, the rationale for using it as a double entry book is not comprehensive enough. The balance of capital is the unity of the overall balance of funds and the balance of funds. The overall balance of funds is the external balance of funds, which shows the overall balance between the funds used and the sources of funds. The balance of capital structure is the internal balance of funds, which shows the equilibrium relationship of equal transformation of capital occupied by different occupancy patterns and the equilibrium of the increase or decrease of funds of different sources within the sources of funds. The balance of capital is the unity of the three balances. On the whole, the theoretical basis for using any type of balance as a double entry basis is one-sided. Therefore, it is a one-sided view that the balance between capital occupation and source of funding is the theoretical basis for double entry accounting. 2, double accounting method is based on the movement of funds, accounting and reflect the various contradictions of funds a scientific accounting method, the basis of double-entry accounting should reflect the theory of capital movement,