论基于民本经济的会计改革

On the A ccounting Reform of Private Capital Economy

会计随着社会政治、经济、文化、教育以及社会制度环境因素变化而变革。社会主义社会,民本经济的发展成为必然,它是社会形态发展变化的趋向选择,推进人全面发展的客观要求,资本社会化的内在需要。民本经济是以民为本,民众自主投资、自主运营、自我发展的经济。广义的民本经济不仅仅是一种经济成份,而且是一种社会经济制度、一种经济管理体制、一种经济发展模式。适应民本经济的发展要求,会计要对会计等式、财务管理目标、分配制度进行改革。

Accounting practice changes as society, economy culture, education and social systems change. The development of socialist society and the private capital economy is an inevitable trend towards which the mode of social form evolves and it is the natural requirement of the all-round development of people and the inherent requirement of socialization of capital. The private capital economy is characterized by private citizens as the main force, voluntary private investment, autonomous operation and self-development. In a broad sense, it is a social economic system, an economic management system, an economic growth mode as well as an economic component. To meet with the demands of the developing private capital economy, reform has to be implemented in accounting equation, financial management objectives and distribution system.