(一) 所谓“会计主体”,表现在会计核算的监督活动总是与某一特定企事业单位相联结,并在一定范围内进行的;“会计实践主体”,即会计人员在整个会计活动中居于主导、支配地位,他们是会计实践的主体。随着商品经济和社会分工的发展,会计主体这一基本思想,日益为会计理论界和实务工作者所重视和接受,并得到了发展,最终成为会计科学的基石之一。在社会化大生产条件下,存在着相对独立的经济实体,会计活动作为经济管理的组成部分,必然逐步明晰地归属为各个特定经济实体经营管理活动的组成部分,应从社会性会计活动中相对独立出来。还可更深入一步认识,既然会计活动总是限于特定范围内进行的,那么,所确 (A) the so-called “accounting subject”, performance in the accounting supervision activities are always associated with a particular enterprise and institutions, and within a certain range; “accounting practice subject”, that is, accounting personnel throughout the accounting activities Living in the dominant, dominant position, they are the main accounting practice. With the development of commodity economy and social division of labor, the basic idea of ​​accounting subject is increasingly valued and accepted by accounting theoreticians and practitioners and has been developed. It eventually became one of the cornerstones of accounting science. Under the conditions of socialized large-scale production, there are relatively independent economic entities. As an integral part of economic management, accounting activities must be gradually and clearly classified as components of the operation and management activities of each particular economic entity. They should be relatively independent from social accounting activities come out. But also deeper understanding, since the accounting activities are always limited to a specific range, then, indeed