论会计系统与会计价值机制  

On Accounting System and Accounting Value Mechanism

作　　者：徐强国[1] 

机构地区：[1]天津商学院会计系,天津300134

出　　处：《当代财经》2006年第6期107-111,共5页Contemporary Finance and Economics

摘　　要：作为会计对象的价值运动,在数量上表现为交换价值运动和价值增值运动,由此决定着会计系统结构和会计系统功能。会计价值机制是对市场价格机制的替代,具有传递信息功能和激励功能,二者不可分割。会计价值机制是企业在与市场或其他企业的竞争中,获取竞争优势必须的机制。As an accounting object, the value movement is expressed in terms of the exchange value movement and the value added movement, whereby the accounting system structure and function is determined. The accounting value mechanism is a substitution of the market price mechanism and has the function of passing information and offering incentives. The former is a mechanism that can offer competitive advantages to businesses in market . competition and in completion with other businesses.

关 键 词：市场 企业 市场价格机制 会计价值机制 

分 类 号：F234.4[经济管理—会计学]