会计对国家治理的影响机理及改革思路——基于“五位一体”视角的探索  

The Influence Mechanism and Reform Thinking of Accounting on National Governance——Exploration Based on the Perspective of “Five-In-One”

作　　者：张先治 石芯瑜 Zhang Xianzhi;Shi Xinyu

机构地区：[1]东北财经大学会计学院/中国内部控制研究中心,116025

出　　处：《会计研究》2018年第11期15-20,共6页Accounting Research

基　　金：国家自然科学基金(71372068);国家社会科学基金(17BGL070;18BGL092)的资助

摘　　要：会计的本质是信息系统,目标是提供相关、可靠的会计信息。会计信息既会影响微观主体的决策控制,也会对宏观层面的国家治理产生重要影响。本文基于我国"五位一体"总体布局的视角,以资源配置为切入点,阐述了会计信息通过市场和政府两种资源配置机制,影响国家经济、政治、文化、社会和生态文明治理的作用机理;依托协同理论,分析了会计与国家治理信息需求之间的协同关系,并在此基础上提出了会计改革的思路。文章丰富了会计影响国家治理的文献,对于拓展会计的影响范畴及研究范围,探索会计信息的宏观效应,指导会计改革都有重要的理论和实践意义。The essence of accounting is information system,and the goal is to provide relevant and reliable accounting information. Accounting information will not only affect the decision-making of micro subjects,but also have an important impact on the national governance at the macro level.From the perspective of Chinese "five-in-one" overall layout,this paper takes resource allocation as the entry point,and expounds the function mechanism of accounting information to influence national economic,political,cultural,social and ecological civilization governance through the two resource allocation mechanisms of market and government. Based on the synergy theory,this paper analyzes the synergistic relationship between the accounting and the national governance information demand,and puts forward a complete idea of accounting reform. This paper enriches the literature of accounting influencing national governance,and has important theoretical and practical significance in expanding the research scope of accounting,exploring the macroscopic effect of accounting information and guiding the reform of accounting.

关 键 词：会计 国家治理 会计信息 “五位一体” 

分 类 号：F275[经济管理—企业管理]