本文用对立统一观点研究会计主体和会计客体。作者认为,会计主体是资金运动个体和资金运动总体的对立统一;会计客体是资金运动,它是相对静止状态和显著变动状态的对立统一。本文还探讨了资金运动的存在形式和资金运动的系统理论,提出资金运动的三大定律。 This article uses the unity of opposites to study the accounting subject and accounting object. The author believes that the main body of accounting is the unity of opposites of the individual movement of funds and the overall movement of funds; the accounting object is the movement of funds, and it is the unity of opposites between a relatively static state and a markedly changing state. This article also discusses the existence of capital movement and systematic theory of fund movement, and puts forward three laws of fund movement.