和谐社会中抽象会计价值观的测度

The Measurement of Abstract Accounting Values in Harmonious Society

和谐社会需要和谐会计,体现和谐文化的会计价值观的测度研究对构建和谐会计具有重要的意义。本文梳理了价值观的测量工具与方法,分析了价值观测量研究的经验与启示,提出了以价值观测量为导向开发具有中国特色的会计价值观测度工具。

Harmonious society needs harmonious accounting.It is a study of accounting values which reflects harmonious culture.This study is of great significance to the construction of harmonious accounting system.This paper reviews the tools and methods of values measurement,analyzes the research experience and enlightenment on values measurement,and proposes that we should develop the measurement instruments of accounting values with Chinese characteristics.