会计与国有企业制度协同发展改革70年:基于信息和权力视角的考察  

70 Years of Coordinated Development And Reform of Accounting and State-owned Enterprise System: Based on the Perspective of Information and Power

作　　者：綦好东[1] 彭睿[1] 苏琪琪 朱炜[1] Qi Haodong

机构地区：[1]山东财经大学会计学院,250014

出　　处：《会计研究》2019年第11期12-19,共8页Accounting Research

基　　金：国家社会科学基金重点项目(18AJL007);山东省社会科学规划项目(18CKJJ12)资助.

摘　　要：新中国成立70年来,国有企业制度依次经历了计划经济体制下"国有国营"、改革初期以放权让利为切入点的"承包制"、市场经济体制下"公司制"现代企业制度初步构建和中国特色现代国有企业制度全面完善四个历史阶段。作为依存和服务于国有企业制度运行和企业组织目标实现的会计,伴随着国有企业制度的发展变革而不断革新自己,经历了计划经济会计模式、有计划商品经济会计模式、社会主义市场经济会计模式形成、社会主义市场经济会计模式完善四个历史时期。70年会计发展改革的历程表明,会计始终以其信息价值和管理权力协同于企业制度的发展变革,坚持服务于国有企业功能目标的实现;坚持立足中国国情,由政府主导会计模式的发展与变革;坚持正确的改革方法论,走渐进改革之路。In the 70 years since the founding of the People’s Republic of China,the state-owned enterprise system has experienced four historical stages:the"state-owned state-run"under the planned economic system,the"contracting system"characterized by decentralization and interest concessions in the early stage of reform,the initial establishment of the"company system"of modern enterprise system under the market economy system and comprehensive improvement of the modern state-owned enterprise system with Chinese characteristics.Accounting system,which is dependent on and serves the operation of enterprise system and the realization of enterprise organization goals,has experienced four historical periods with the development and reform of enterprise system:the planned economic accounting model,the planned commodity economy accounting model,the formation of socialist market economy accounting model,and the perfection of socialist market economy accounting model.The course of 70 years of accounting development and reform shows that accounting always collaborates with the development and reform of enterprise system with its information value and management power,insists on the realization of the functional goals of state-owned enterprises;adheres to the national conditions of China,and develops the accounting model led by the government;adheres to the correct reform methodology and follow the path of gradual reform.

关 键 词：国有企业 企业制度 会计系统 会计模式 会计信息 管理权力 

分 类 号：F275[经济管理—企业管理] F276.1[经济管理—国民经济]