改革开放以来会计责任观念的传承与演进

The Inheritance and Evolution of Concepts of Accountability since China's Reform and Open-up

会计责任问题是会计行为和会计职业发展中的一个核心问题。改革开放至今,随着中国从计划经济到市场经济的转型,会计责任观念在其历史传承的基础上也发生重大变迁。会计演进的轨迹表明,现代会计面向资本市场的职业发展进程,使得会计责任机制呈现多元化和社会化趋势,而如何解决转型当中所出现的责任不清和责任悖论问题,使得多种会计责任能够在当前"治理"的大背景中和谐共处,仍然是值得会计学界深思的难题。

Accountabilities is one of the major issues in accounting practices and the development of accounting profession. Since the reform and open-up of China, along with the transition from the planned economy to the market economy, the concept of accountability has greatly transformed based on the historcal inheritance. The evolution of accounting shows that the development of modern accounting for capital market has been bringing about the diversification and socialization of accountabilities. On the other hand, how to resolve some confusions and paradoxes about accountbilities is still a difficult problem worthy of our consideration in order to make a variety of accountabilities in harmony in the context of governance.