现代会计与人类社会文明关系问题探讨  

Discussion about the Relation between Modern Accounting and Human Civilization

作　　者：杨雄胜[1,2] 熊焰韧[1,2] 陈丽花[1,2] 苏文兵[1,2] 魏蓉[1,2] 

机构地区：[1]南京大学会计与财务研究院,210093 [2]江苏省电力公司,210024

出　　处：《会计研究》2014年第8期3-15,96,共13页Accounting Research

摘　　要：会计对人类文明进步作用具有嵌入性、寄生性、双向性特点,既是人类文明进步的前提保障,发挥着基础性促进作用;又往往受制于环境和自身理论方法缺陷,而对人类文明产生负面影响。如何发挥会计对人类文明进步的正面作用,这是当代会计研究必须予以明确回答事关会计发展大略的重大理论问题。为此,当代会计应在提高社会经济透明度水平、积极记录计量报告经济行为过程与结果、真正体现自身公共资源特性等方面,努力探索开拓促进人类文明进步的途径和手段。Accounting role in human civilization has the characteristics of embeddedness,parasitism and bidirectionality. Accounting guarantees the premise of human civilization progress and plays a fundamental role in promoting the progress. On the other hand,limited to environment and its own theory flaw,accounting often has a negative impact on human civilization. Contemporary accounting researchers have to answer the fundamental question that how to introduce accounting to play the positive role in the human civilization. Therefore,contemporary accountants should try to explore and open up ways of promoting the progress of human civilization,from the aspect of improving the level of social transparency,actively recording,measuring and reporting the process and results of economic behavior,and embodying their characteristics of public resources.

关 键 词：会计基本理论 会计环境 人类文明 会计发展 会计模式 

分 类 号：F230[经济管理—会计学]