会计对象结构为:资金运动——会计要素——会计科目。一、资金运动在商品经济时代,企业的生产经营活动表现为使用价值运动和价值运动。价值运动体现为资金运动。会计是以资金运动作为会计核算和控制的对象。企业资金运动有自身的客观规律:(1)它是动态与静态的统一。动态是指资金的筹 The structure of the accounting object is: movement of funds - accounting elements - accounting subjects. I. Capital Movement In the era of commodity economy, the production and business activities of enterprises are manifested in use value movements and value movements. The value movement is reflected in the movement of funds. Accounting is the movement of funds as the object of accounting and control. The enterprise fund movement has its own objective laws: (1) It is the unity of dynamic and static. Dynamic refers to the funding