会计促进收入公平分配的研究  

Research on Accounting Reflection Function to Promote Fair Distribution of Social Wealth

作　　者：张成栋 李伟 王伟 马瑛萍 李民杰 孙士真 Zhang Chengdong;Li Wei;Wang Wei;Ma Yingping;Li Minjie;Sun Shizhen

机构地区：[1]中国总会计师协会 [2]中国财政科学研究院研究生院

出　　处：《财政科学》2022年第4期68-74,共7页Fiscal Science

摘　　要：共同富裕是社会主义的本质规定,促进收入分配公平合理是共同富裕的必然要求,也是国家调控的重要目标。调节收入分配需要准确的基础数据、有力的分析工具做支撑,但现有的基础数据尚有较大局限性,造成分析工具的能力得不到充分发挥。本文将会计方法引入收入分配研究中来,论证了其反映职能在提供基础数据、刻画收入分配现状方面有着先天优势,可以在促进收入分配公平中起到重要作用。Common prosperity is the essence of socialism.Promoting fair and reasonable income distribution is not only the inevitable requirement of common prosperity,but also an important goal of national regulation.Adjusting income distribution requires accurate basic data and powerful analysis tools,but the existing basic data still have great limitations,resulting in the ability of analysis tools not being brought into full play.This paper introduces the accounting method into the research of income distribution,and demonstrates that its reflection function has inherent advantages in providing basic data and depicting the current situation of income distribution,and can play an important role in promoting the fairness of income distribution.

关 键 词：会计 收入分配 共同富裕 公平分配 

分 类 号：F230[经济管理—会计学]