会计对象是会计学中一个迫切需要解决的重大理论问题。会计对象是否存 在?什么是会计对象?怎样去概括会 计对象?管理会计对象和财务会计 对象是否相同?如不相同,二者有何 联系和区别?等等。目前国内外会计 学术界可谓众说纷纭,莫衷一是。本 文拟就这些问题谈点个人的浅见。 (一 Accounting object is an urgent need to solve the major theoretical problems in accounting. What is the accounting object? What is the accounting object? How to summarize the accounting object? The management accounting object and the financial accounting object are the same? If not, what is the relationship and difference between the two? At present, accounting academics at home and abroad can be described as divergent opinions. This article intends to talk about some of these personal problems. (one