论会计促进共同富裕的作用及实现路径  

On the Role and the Realization Path of Accounting in Promoting Common Prosperity

作　　者：翁怀达 高鹏 WENG Huai-da;GAO Peng(School of Business,Liaocheng University,Liaocheng 252059,China)

机构地区：[1]聊城大学商学院,山东聊城252059

出　　处：《聊城大学学报（社会科学版）》2023年第5期46-54,共9页Journal of Liaocheng University:Social Science Edition

摘　　要：共同富裕是中国共产党的历史使命和矢志追寻的社会理想,是中国特色社会主义的本质属性。会计是信息系统和价值管理的统一,具有反映和监督基本职能,在社会主义市场经济体制、现代企业制度、现代财政制度和生态文明建设中发挥关键作用。在共同富裕目标实现过程中,会计可以起到反映、监督、参与价值创造和参与收入分配作用,其实现路径主要有:通过构建高水平社会主义市场经济体制,助力财富增加和初次分配公平;融入现代企业,参与财富创造和分配,助力共同富裕实现;加快现代财政制度建设,保障共同富裕实现;推进生态文明建设,打造和谐共生的共同富裕。Common prosperity is the historical mission and social ideal of the Communist Party of China,and the essential attribute of socialism with Chinese characteristics.Accounting is the unification of information system and value management,has the basic function of reflection and supervision,and plays a key role in the construction of socialist market economy system,modern enterprise system,modern financial system and ecological civilization.In the process of realizing the goal of common prosperity,accounting can play a role of reflecting,supervising and participating in value creation and income distribution.The main ways to realize the goal are as follows:building a high-level socialist market to help increase wealth and equity in primary distribution;integrating into modern enterprises to participate in wealth creation and distribution,and help achieve common prosperity;accelerating the construction of modern financial system to ensure the realization of common prosperity;promoting ecological progress to create a harmonious coexistence of common prosperity.

关 键 词：共同富裕 会计作用 实现路径 

分 类 号：F230[经济管理—会计学]