财务会计对象理论是财务会计理论的基本内容之一,我国会计学者提出了不同的会计对象观点,目前比较一致的意见是“资金运动论”。随着社会经济环境和会计技术的发展,“资金运动论”已不能反映会计对象的本质。经过发展和完善的“价值运动论”更接近目前对会计对象的认识。 The theory of financial accounting object is one of the basic contents of financial accounting theory. Our country’s accounting scholars put forward different views of accounting objects. At present, the more consistent opinion is that “the theory of capital movement”. With the socio-economic environment and the development of accounting technology, the “theory of capital movement” can no longer reflect the nature of accounting objects. Through the development and improvement of “Value Theory ” closer to the current understanding of accounting objects.