契约·会计·本质——基于中国古代“會計”立意及其实践思想的思考  

Contract,Accounting,Essence——Reflection on the Conception and Practical Thought of"Accounting"in Ancient China

作　　者：万仁新 唐国平[2] Wan Renxin;Tang Guoping

机构地区：[1]安徽财经大学会计学院,233030 [2]中南财经政法大学环境资源会计研究中心,430073

出　　处：《会计研究》2024年第4期23-34,共12页Accounting Research

基　　金：安徽省社会科学创新发展研究课题(2021CX502);安徽省级质量工程项目(2023jyxm0373);安徽财经大学校级质量工程(acjyyb2023046)。

摘　　要：会计的本质是什么,一直未得到学界的统一认识。这引致了部分会计概念的模糊性和概念间的逻辑缺陷,伴生了合并报表难题等重要基础性问题长期存在,影响了会计的高质量发展。本文基于中国古代“會計”立意及其实践中契约思想的思考,沿着融通古今中外会计的方向深入考察,深化了对会计本质的认识。本文发现,会计本质是记录、监督契约运行,考核权利义务的匹配程度特别是受托责任的履行,并据此续约、解约或立新约。会计本质的契约观,融通了古今中外的会计本质认知,初步破解了西方借贷记账法及其会计理论遗留下来的重要基础性问题,推动了中国会计话语权和会计叙事体系的构建,强化了中国会计文化的民族自信,并为完善会计准则等相关建议提供了理论支撑。The essence of accounting has not been universally recognized by the academic community.This has led to the ambiguity of some accounting concepts and logical defects between concepts,accompanied by important fundamental issues such as the difficulty of consolidated financial statements,which have long existed and affected the high-quality development of accounting.This article is based on the ancient Chinese concept of"accounting"and the reflection on the contractual thinking in its practice.It delves into the direction of integrating ancient and modern Chinese and foreign accounting,deepening the understanding of the essence of accounting.This article finds that the essence of accounting is to record and supervise the operation of contracts,assess the degree of matching of rights and obligations,especially the fulfllment of entrusted responsibilities,and based on this,renew,terminate or establish new contracts.The contractual view on the essence of accounting has integrated the understanding of accounting essence from ancient and modern times,both domestically and internationally.It has initially decoded the important foundational issues left by Western debit and credit accounting methods and accounting theories,promoted the construction of China's accounting discourse power and narrative system,strengthened the national confidence of China's accounting culture,and provided theoretical support for improving accounting standards and other related suggestions.

关 键 词：中国“會計”立意 契约思想 会计本质 融通中外会计 中国会计话语权 

分 类 号：F233[经济管理—会计学] K22[经济管理—国民经济]