中国经济发展与会计标准变革历程研究

Research on China's Economic Development andAccounting Standards Reform

"经济越发展,会计越重要"已经成为人们的共识,然而会计如何影响经济发展却鲜有提及,该领域的研究亟需拓展。文章在论述会计两大职能的联动作用以及双重属性的基础上,指出经济发展决定会计标准变革、会计标准变革服务经济发展;通过对建国以来会计标准变革与经济发展的动态演进历程的剖析,验证了两者的相互作用。研究表明,充分关注会计变革的宏观影响,才能更准确地把握会计标准变革方向,更有效地推动经济发展。

Accounting plays a more significant role when the economy develops more rapidly, which has become the consensus of the public. It is rarely mentioned that accounting effects economic development, which should be expended at once. Based on discussing the linkage and ？ dual features？ of the two major functions of accounting, we point out that economic development decides accounting standards reform and the latter services on the former in turn. By analyzing the dynamic evolution process of the accounting standards reform and economic development af- ter 1949, we can prove the interaction between the two factors. This research draws a conclusion that we can not only clear the reform direction of accounting standards, but also can promote the economic development if we pay full attention to the macroeeonomie impact of the accounting change.