会计科目是会计对象按经济内容分类的标志。它由国家财政部门统一制定,体现了社会主义计划经济的要求。随着社会主义经济不断发展,会计在企业经营管理中的作用越来越大,有必要对工业企业会计科目设置的一般原理作一番理论研究。工业企业的会计对象可以理解为企业经营过程的资金运动。有些同志认为:资金运动过程在动态 Accounting titles are the classification of accounting objects by economic content. It is formulated by the national finance department and reflects the requirements of the socialist planned economy. With the continuous development of the socialist economy, accounting has become more and more important in the operation and management of enterprises. It is necessary to make a theoretical study of the general principles of accounting in industrial enterprises. The accounting object of industrial enterprises can be understood as the capital movement of the business process. Some comrades believe that the process of fund movement is dynamic