Accounting could be studied by analyise.Financial accounting consisting of the two fundamental elements——asset and equity,could be regarded as two-dimensional structure. If behavior as the third element was added to,three-dimensional structure of accouting would be formed. According to this,the concept of accounting space was proposed, and the problems and administration. Three dimensional administration with space thinking is a new thought of modern administration of accounting.
徐国君, 马广林. 论会计的空间思维与立体管理[J]. J4, 2004, 1(3): 359-.
XU Guo-Jun, MA Guang-Lin. The Space Thinking and Three Dimensional Administration of Accounting. J4, 2004, 1(3): 359-.