基于利益相关者界定的会计范式动态演进理论  

Dynamics Theory of Accounting Paradigm Based on Stakeholder Identification

作　　者：王开田[1] 何玉[1] 

机构地区：[1]南京财经大学会计学院,江苏南京210046

出　　处：《产业经济研究》2012年第6期86-94,共9页Industrial Economics Research

基　　金：教育部人文社科基金"基于科学发展观的企业社会责任会计研究"(项目编号:09YJC790137);江苏社科基金"基于会计视角下的企业社会责任及培育机制研究"(项目编号:09SHD012);江苏高校优势学科建设工程资助项目部分成果

摘　　要：根据利益相关者界定特征,会计范式可以分为核会计范式、次会计范式和泛会计范式,并且会计范式随着利益相关者的动态变化而动态演进。会计范式动态演进理论不仅有助于界定会计边界和会计研究内容和范畴,预测未来会计研究范畴的发展与变化,而且可以为社会责任会计、人力资源会计等非传统会计项目的研究、应用与发展奠定理论基础。根据会计范式动态演进理论,会计管制部门可以及时采取和变更管制策略,企业可以相机制定恰当的会计信息供给战略。According to identification characteristics of stakeholders, accounting paradigm can be classified into core ac- counting paradigm, secondary accounting paradigm and extensive accounting paradigm. Accounting paradigm evolves dynami- cally according to the dynamical characteristics of stakeholders. Dynamics Theory of Accounting Paradigm can not only contrib- ute to interpret accounting boundary, identify mainstream accounting research and forecast the future development of account- ing research, but also provide the theoretical basis for the application and development of non-traditional accounting such as social responsibility accounting and human resource accounting. According to Dynamics Theory of Accounting Paradigm, ac- counting regulation agencies can adjust regulation strategies, and firms can tabulate the appropriate strategy of providing ac- counting information.

关 键 词：会计范式 动态演进 利益相关者界定 

分 类 号：F230[经济管理—会计学] F234[经济管理—国民经济]