会计主体(Accounting entity)也称会计个体,或会计单位,是指一切需要会计为之服务,也就是实行会计核算拟人的特定的单位。它具有以下几个特征:第一,它是一个实体,也就是有经济业务并发生收支的单位;第二,它是一个统一体,也就是一个整体;第三,它是一个独立体,而不是属于其他主体的单位。田此,它不仅可以包括具有经济业务的任何特定的营利组织,还包括特定的个人和家庭经济。不同的会计主体具有不同的特点和核算要求,非营利组织作为会计主体,划分比较明确,核算比较简单。家庭经济作为会计主体,划分比较单一,核算更为简便,虽然也可构成会计主体,但在会计学中一般都略而不论。本文所涉及的仅限于社会主义条件下会计主体的典型代表—— Accounting entity (Accounting entity), also known as accounting entity, or accounting unit, refers to all the need for accounting services, that is, the implementation of accounting anthropomorphic specific units. It has the following characteristics: First, it is an entity, that is, there are units that have economic business and generate revenue and expenditure; second, it is a unity, that is, a whole; third, it is an independent body, Rather than belonging to other subjects of the unit. Not only does this include any particular for-profit organization with an economic business, but also a specific personal and household economy. Different accounting entities have different characteristics and accounting requirements. As the main body of accounting, non-profit organizations have relatively clear division and relatively simple accounting. The family economy, as the main body of accounting, has a relatively simple division and simpler accounting. Though it can also constitute the main body of accounting, it is generally ignored in accounting. This article deals only with the typical representatives of accounting subjects under socialism -