随着知识经济的悄然来临,必将引起会计理论和实务的重大变革,而会计核算是会计的基本职能,是其他会计职能的基础和前提,因此正确认识会计核算的本质具有重要的现实意义。笔者认为,要揭示会计核算的本质,不能局限于一般的会计专业知识,还必须从哲学的角度探讨会计核算中的?.. With the quiet advent of the knowledge economy, it is bound to lead to major changes in accounting theory and practice. Accounting is the basic function of accounting and the basis and premise of other accounting functions. Therefore, it is of great practical significance to correctly understand the nature of accounting. The author believes that to reveal the nature of accounting, can not be limited to general accounting professional knowledge, but also from a philosophical point of view of accounting.