论会计在实体经济与虚拟经济互动中的传导作用

The Transduction of Accounting in Interaction between Real Economy and Fictitious Economy

论文探讨会计在经济体系(由实体经济与虚拟经济组成)中的作用方式及其后果。实体经济与虚拟经济基于二者之间的价值联系而互动,会计是实体经济与虚拟经济互动运行中的信号传导机制。会计真实反映的特点决定了会计计量会如实反映市场价格波动,并通过财务报告披露的传导、信息使用者非理性行为放大市场价格波动幅度,如此,会计与虚拟经济、实体经济形成一个循环因果累积的过程。经济发展的波动性和周期性是这个循环因果累积过程的结果。论文从宏观视角认识会计的经济角色,解读会计与经济周期性波动的关系,推演出会计信息披露和信息使用的改革方向。

The purpose of this paper is to probe into what and how the accounting does in economy system .The accounting is the signal transduction mechanisms between real economy and fictitious economy. But the accounting transducts the fluctuation of market price into the financial statements firstly, then the fluctuation of market price is magnified by irrational investors using accounting information. Therefore, accounting and economic system form an accumulative cause and effect cycle, an interacting process. That causes the Economic fluctuation. Developing coordinately real economy and fictitious economy needs to reform the information disclosure pattern of accounting and the user's decision model.