论文部分内容阅读
众所周知,会计信息系统与社会经济环境的关系相当密切,会计信息系统随着社会经济环境的变化而变化,随着社会经济环境的发展而发展。本文试图以此为基础说明现代公司制度、金融市场与企业理财和会计的共生性,并就历来倍受会计学界关注的财务与会计关系问题的讨论作简单的评述。 一、现代公司制度与金融市场的共生性 企业的组织形式,无论是从事物发展的客观逻辑来看还是从历史进程的具体事实来看,最早形成的都是独资企业,随后才是合伙企业。无论是独资企业还是合伙企业,随着经济的发展、市场的拓宽和需求的日益增大,企业的生产也会继续扩大。即使每年业主或合伙人自己拿出一部分利润用于再投资,以扩大生产规模,企业仍然感到资本紧张。这时企业会发现自己处于这样一个困境:企业越是成功,发展得
As we all know, the relationship between accounting information system and socio-economic environment is quite close. The accounting information system changes with the change of social and economic environment and develops with the development of social and economic environment. This article attempts to explain the symbiosis of modern company system, financial market, corporate finance and accounting based on this, and gives a brief comment on the discussion about the relationship between finance and accounting, which has always been the focus of the accounting profession. First, the symbiotic nature of the modern corporate system and financial markets The organizational form of an enterprise, both from the objective logic of the development of things or from the specific facts of the historical process, is the earliest formation of wholly-owned enterprises, followed by the partnership. Whether it is a sole proprietorship or a partnership, as the economy develops, the market is broadening and the demand is growing, the production of enterprises will continue to expand. Even though owners or partners each year draw a portion of their profits for reinvestment in order to expand their production scale, companies still feel capital shortages. At this point, companies will find themselves in such a dilemma: the more successful business, developed