会计概念是一种思维形式，它表述了对会计所反映、监督、据以决策的对象的本质属性的认识是不同会计对象相互区别的质的界限。人们在会计工作中，借助于会计概念才得以对复杂纷法的经济现象或事实．加以识别分类从而整理汇总，提炼出眉目清楚的、易于理解掌握的会计信息。会计 The concept of accounting is a form of thinking that expresses the understanding of the essential attributes of the objects that the accountants reflect, supervise and make decisions, which are the qualitative boundaries between different objects of accounting. People in the accounting work, with the help of the concept of accounting can be complex and complicated economic phenomenon or fact. To identify the classification to organize the summary, refining a clear, easy to understand and grasp of accounting information. accounting