本文首先分析了会计本质在会计理论体系中的重要地位,指出了现有观点存在的缺陷。运用经济学的核心是经济利益的研究成果,从会计的产生和发展及会计对象、会计方法等方面论证了财务会计本质是一个经济利益的计量与报告系统。 This paper first analyzes the important position of accounting nature in the accounting theory system and points out the flaws existing in the existing viewpoints. The core of applied economics is the research results of economic benefits. It demonstrates that the nature of financial accounting is a measurement and reporting system of economic benefits from the aspects of accounting generation and development, accounting objects and accounting methods.