试论管理会计对象的内涵及其特点沈渝，辛崇芬以前对于会计对象的所指在学术界虽然众说纷结，但对以社会再生产过程中的资金运动作为会计对象，已经得到我国会计界人土比较一致的公认。作为会计学一个分支的管理会计学，已经引起学术界的普遍重视并为此进行的存益的探讨和... On the Connotation and Characteristics of the Object of Management Accounting SHEN Yu, Xin Chongfen Although the former refers to the object of accounting in the academic circles, although the public opinion has many disputes, the capital movement in the process of social reproduction as an accounting object has been the accounting people in our country More consistent recognition. As a branch of accounting management accounting, has aroused widespread attention of academics and to carry out the survival of the discussion and ...