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会计是经济管理的重要组成部分,经济越发展,会计越重要。从经济学的角度看,会计自身的价值是对经济价值的增值与利益的均衡,会计行为是在宏观利益与微观利益之间进行博弈,在兼顾会计主体利益与各利益相关方的利益之间发生摇摆。这些因素应当成为今后出台会计政策、修订会计制度、完善会计准则、创新会计管理体制机制的重要参考。
Accounting is an important part of economic management, the more economic development, the more important accounting. From an economic point of view, the value of accounting itself is the value-added of economic value and the balance of interests. Accounting behavior is a game between macro-interest and micro-benefit. While balancing the interests of the main body of the accounting with the interests of various stakeholders Swinging. These factors should become an important reference for the future introduction of accounting policies, revision of accounting systems, improvement of accounting standards and innovation of accounting management system and mechanism.