發(fā)布時(shí)間：2018-04-04 08:42

  本文選題：會(huì)計(jì)生態(tài)系統(tǒng)　切入點(diǎn)：會(huì)計(jì)生態(tài)系統(tǒng)評價(jià)　出處：《會(huì)計(jì)與經(jīng)濟(jì)研究》2017年02期

【摘要】：會(huì)計(jì)作為一項(xiàng)經(jīng)濟(jì)管理活動(dòng),經(jīng)過長期的發(fā)展演進(jìn),形成了自身獨(dú)特的體系和結(jié)構(gòu),即會(huì)計(jì)生態(tài)系統(tǒng)。會(huì)計(jì)生態(tài)系統(tǒng)理論將決策有用觀和受托責(zé)任觀統(tǒng)一起來,無論是對會(huì)計(jì)準(zhǔn)則的修訂、財(cái)務(wù)報(bào)告概念框架的完善,還是對財(cái)務(wù)會(huì)計(jì)報(bào)告體系的發(fā)展都有一定的借鑒價(jià)值。系統(tǒng)觀是研究會(huì)計(jì)生態(tài)問題的一個(gè)重要理念,在系統(tǒng)觀下,會(huì)計(jì)信息的如實(shí)反映體現(xiàn)了微觀會(huì)計(jì)生態(tài)系統(tǒng)的基本要求;而會(huì)計(jì)信息的相關(guān)性則是宏觀會(huì)計(jì)生態(tài)系統(tǒng)的基本要求。在定義了基于可靠性(如實(shí)反映)的微觀會(huì)計(jì)生態(tài)系統(tǒng)和基于相關(guān)性的宏觀會(huì)計(jì)生態(tài)系統(tǒng)的基礎(chǔ)上,分析了兩個(gè)系統(tǒng)的影響因素,提出了會(huì)計(jì)生態(tài)系統(tǒng)的評價(jià)模型及方法。
[Abstract]:Accounting as an economic management activity, after a long period of development and evolution, formed its own unique system and structure, that is, the accounting ecosystem.The theory of accounting ecosystem unifies the view of decision usefulness and fiduciary responsibility, which has some reference value for the revision of accounting standards, the perfection of the conceptual framework of financial reporting, and the development of financial accounting reporting system.The system view is an important idea to study the accounting ecological problem. Under the system view, the true reflection of the accounting information reflects the basic requirements of the micro accounting ecosystem, and the relativity of the accounting information is the basic requirement of the macro accounting ecosystem.Based on the definition of micro-accounting ecosystem based on reliability (truthfulness reflection) and macro-accounting ecosystem based on correlation, the influencing factors of the two systems are analyzed, and the evaluation model and method of accounting ecosystem are put forward.
【作者單位】： 上海立信會(huì)計(jì)金融學(xué)院會(huì)計(jì)學(xué)院;
【分類號】：F233
，

本文編號：1709215