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二、会计准则与经济活动的内在联系——价值运动与会计准则近年来中国会计界对会计理论的重要贡献之一就是揭示了会计与价值运动的关系。运用这一研究成果来分析会计准则,会使我们对会计准则的认识更上一层楼。我们知道,企业的股份化派生出长期资本市场,而长期资本市场使得资本在不同部门之间的转移变得更加简单迅速,从而形成了不同行业之间资本的平均利润率,平均利润率的形成显然需要建立在企业对其成本费用和收益,以及与此相连的资本权益的核算与报告采用同样方法的基础之上,否则,资本的流动就失去了依据。这就是会计准则产生的客观基础。从价值管理的角度来看,这些会计准则就是要求所有的股票上市企业采用统一的和最合理也即最能反映企业价值运动实际情况的核算方法。
Second, the internal relationship between accounting standards and economic activities - Value Movement and Accounting Standards One of the important contributions made by Chinese accounting circles to accounting theory in recent years is to reveal the relationship between accounting and value movements. Using this research result to analyze accounting standards will take us to a higher level of understanding of accounting standards. We know that the corporate stockization leads to a long-term capital market, and the long-term capital market makes the transfer of capital between different sectors simpler and faster, resulting in the formation of an average profit rate and an average profit rate of capital across industries Obviously, it needs to be established on the basis that the enterprises adopt the same method for accounting and reporting of their costs and benefits, as well as the capital gains and losses associated therewith, otherwise the flow of capital will be lost. This is an objective basis for accounting standards. From the perspective of value management, these accounting standards require all listed public companies to adopt a unified and most reasonable, that is, the best way to reflect the actual situation of the enterprise value accounting method.