论文部分内容阅读
会计中心的形成是科技经济发展到一定程度的必然结果,在会计中心发生转移前,其发展往往固定在一定地域之内,侧重会计发展“量”的积累;会计中心的转移则反应了科技经济和生产力的阶段性提升,是会计发展“质”的飞跃,表现为地域上的迁移。同时,会计中心的横向形成过程包含在纵向转移过程中,构成一个完整的动态体系。本文采用二维论的视角,以生产力与生产关系、量变与质变关系为框架,用经济学相关理论,以史证的方式构建会计中心形成与转移的体系结构,探寻其潜在发展规律。
The formation of accounting center is a necessary result of the development of science and technology economy to a certain extent. Before the transfer of accounting center, the development of accounting center is often fixed within a certain geographical area, focusing on the accumulation of “quantity” of accounting development. The transfer of accounting center reflects the development of science and technology economy And the phased improvement of the productive forces are the leaps in the “quality” of accounting development, manifested as geographical migration. At the same time, the horizontal formation process of accounting center is included in the vertical transfer process, forming a complete dynamic system. Based on the relationship between productivity and production, quantitative and qualitative changes, this paper uses the theory of economics to establish the system structure of the formation and transfer of accounting center by means of historical evidence, and explores its potential development law.