会计核算对象是会计理论中最基础的问题之一。这个问题不弄清楚,会计中的一些基本概念和方法就难以得到解释。奇怪的是,会计核算对象在西方会计理论中备受冷落,甚至没有“会计对象”一词。在我国的会计基本理论研究中,会计对象问题一直是备受重视的,但争议颇多,至今尚无定论。 Accounting object is one of the most basic problems in accounting theory. This problem is not clear, accounting, some of the basic concepts and methods difficult to be explained. Strangely enough, accounting objects are neglected in western accounting theory, even without the word “accounting object.” In the study of basic accounting theory in our country, the issue of accounting objects has always been the subject of much attention, but there are a lot of controversies and so far there is no conclusion.