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(一) 财务会计理论与实践的发展,同股份有限公司这种企业组织形式有着直接的联系。19世纪中叶,股份有限公司这种组织形式一出现,就显示出强大的生命力,并逐步成为在现代社会中占统治地位的企业组织形式。这种企业组织形式较易于从社会的各个角落筹集大量资金,集中用于举办大规模企业,有利于将先进的科学技术广泛应用于生产,促进社会生产力的迅速发展;同时这种企业组织形式使所有者(投资人)与管理者(经理人员)相分离,由新兴的企业家(经营专家)阶层掌管企业的经
(1) The development of financial accounting theory and practice has a direct connection with the form of corporate organization such as a company limited by shares. In the mid-nineteenth century, the emergence of such organizational forms as a joint-stock company demonstrated its strong vitality and gradually became the dominant organizational form in modern society. This form of corporate organization is easier to raise large amounts of money from all corners of society, and is used to organize large-scale enterprises. It is conducive to the extensive application of advanced science and technology to production and the rapid development of social productivity; at the same time, this type of corporate organization makes The owner (investor) is separated from the manager (manager) and the new entrepreneur (business expert) is in charge of the business.