利益相关者会计

Stakeholders' Accounting

利益相关者会计是在利益相关者治理的思想在国内外公司治理实践中影响日益扩大的背景下提出的,是对以业主权理论为核心的传统会计理论的一场革命。文章系统介绍了该领域研究的背景、取得的主要研究进展,归纳总结了主要研究成果的核心观点,并提出了下一步研究的计划。

Stakeholders＇ accounting is proposed while the idea of stakeholders＇ governance is becoming more and more popular in the practice of corporate governance all over the world. It is an revolution to-wards the traditional accounting theory, the core of which holds proprietorship perspective. This paper introduces the background of research in stakeholders＇ accounting and the main progresses achived in this area. It also summarizes the core viewpoints of important research results and proposes the next step research projects.