会计环境变革与财务会计理论创新  

Changes of Accounting Environment and Theoretical Innovations of Financial Accounting

作　　者：黄晓波[1] 张霁[1] 

机构地区：[1]湖北大学商学院,湖北武汉430062

出　　处：《审计与经济研究》2011年第3期67-75,共9页Journal of Audit & Economics

摘　　要：会计的发展是反映性的,会计环境对财务会计理论和方法具有很大影响。与经济形态从工业经济到新经济的转变、发展观念从无限增长观到可持续发展观的转变、企业从"经济人"到"社会生态经济人"的转变、公司治理从股东单边治理到利益相关者共同治理的转变相适应,财务会计正在经历一系列深刻的变革,即资本范畴从财务资本转变为广义资本,会计目标从绩效导向转变为权益导向,会计对象从资金运动转变为产权价值运动,权益观从业主权益转变为综合权益,资产观从"硬资产"转变为综合资产,收益观从经营收益转变为综合收益,计量属性从历史成本转变为公允价值。The development of accounting is reflective because accounting environment has great effects on the theory and method of financial accounting.In order to keep pace with the transformation of economic form from the industrial economy into the economy based on knowledge,and development outlook from unlimited growth into sustainable growth,and enterprise＇s nature from ＂economic man＂ into ＂social-ecological-economic man＂,and corporate governance from stockholders governing into stakeholders governing,the financial accounting has undertaken a series of profound reforms as the followings： the category of capital has been transformed from financial capital into the generalizing capital,the objective of financial accounting from the performance oriented accounting objective into the equity-oriented accounting objective,the object of financial accounting from the fund movement into the movement of property rights＇ value,the category of equity from owner＇s equity into the comprehensive equity,the category of asset from ＂hard asset＂ into the comprehensive asset,the category of income from the operating income into the comprehensive income,the measurement attribute from the historical cost into the fair value,and the new outlook of time and space,the outlook of nature and balance.

关 键 词：会计环境 广义资本 综合权益 综合资产 财务会计理论新 

分 类 号：F234.4[经济管理—会计学]