会计作为经济循环中的子系统,核算内容受到经济学思潮的重大影响。从资本的发展历程看,经济学的资本研究重心经历了从“惟物质阶段”到“人本化阶段”以及“社会化”的转移,会计资产的概念也经历了从“未消逝成本观”、“经济资源观”到“未来收益观”的变迁。本文试图从经济学和会计核算角度揭示两者的关系,并对未来会计核算的重点进行预测和展望。 Accounting as a subsystem in the economic cycle, the accounting content has been greatly influenced by the trend of economic thought. From the perspective of the development of capital, the focus of capital research in economics has undergone a shift from “materialistic phase” to “human-oriented phase” and “socialization.” The concept of accounting assets has also gone from “not fading cost perspective” , “Economic resources concept” to “future income concept” changes. This paper attempts to reveal the relationship between the two from the perspective of economics and accounting, and forecast and forecast the future of accounting.