会计生态系统及评价——基础理论、关键概念与基本结构

发布时间：2018-04-04 08:42

  本文选题：会计生态系统　切入点：会计生态系统评价　出处：《会计与经济研究》2017年02期

【摘要】：会计作为一项经济管理活动,经过长期的发展演进,形成了自身独特的体系和结构,即会计生态系统。会计生态系统理论将决策有用观和受托责任观统一起来,无论是对会计准则的修订、财务报告概念框架的完善,还是对财务会计报告体系的发展都有一定的借鉴价值。系统观是研究会计生态问题的一个重要理念,在系统观下,会计信息的如实反映体现了微观会计生态系统的基本要求;而会计信息的相关性则是宏观会计生态系统的基本要求。在定义了基于可靠性(如实反映)的微观会计生态系统和基于相关性的宏观会计生态系统的基础上,分析了两个系统的影响因素,提出了会计生态系统的评价模型及方法。
[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.
【作者单位】： 上海立信会计金融学院会计学院;
【分类号】：F233
，

本文编号：1709215