可归纳为两个方面：（1）资金运动论。即把社会主义再生产过程中的资金运动看成是会计反映和控制（监督）的对象。（2）双重对象论。基于商品生产而形成的价值运动，资金运动这一客观经济过程，只要商品经济没有退出人类社会的活动舞台，会计应当反映和控制的主要对名胜就必然 Can be summarized in two aspects: (1) capital movement theory. That is, the capital movement in the process of socialist reproduction is regarded as the object of accounting reflection and control (supervision). (2) dual object theory. The objective economic process of value movement and capital movement based on the production of commodities, as long as the commodity economy does not exit the stage of activity of human society, it is inevitable that accounting should reflect and control the main attractions