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本文对会计主体的认识进行了反思,认为会计主体是一组具有内在联系的、相互依存的契约所构成的契约集。这种企业契约视角下的会计主体认识,有利于会计主体认识上的思想统一;有利于会计理论研究逻辑起点的范式转换;有利于恰当地界定会计主体选择范围及会计服务功能的定位。
This article reflects on the understanding of accounting subjects and argues that the accounting subject is a set of contracts that are interdependent and interdependent. This understanding of accounting subjects in the perspective of enterprise contract is conducive to the ideological unification of accounting subjects; the paradigm shift conducive to the logical starting point of accounting theory research; the appropriate definition of the scope of accounting subjects and the positioning of accounting services.