会计理论范式革命:黎明前的彷徨与思考

Paradigm Revolution of Accounting Theory:Hesitancy and Pondering before Dawn

现代经济实体流、货币流、信息流"三流合一",标志着会计理论进入了范式革命时代。现行会计理论方法及其实践已面临着各种来自基础层面的挑战。会计必须在信息作用突破微观桎梏拓展至整个宏观领域、信息系统嵌入现实经济活动而与业务一体化、切实履行社会与组织神经系统职责三个方面,适应信息社会的崭新环境而重构现代会计制度。

In modern economy, three flows: physical flow, currency flow and information flow are united into one, which symbolizes that accounting theory has entered into an era of paradigm revolution. The present accounting theory, method and practice have encountered the challenge from the fundamental level. Accounting has to adapt itself to the brand-new environment of information society to reconstruct modern accounting system in the following three fields: information effects breaking through the shackles of micro area and expanding to the whole macro area, information systems embedding into real economic activity and integrating into business, accounting earnestly fulfilling the responsibility as the nervous system of society and organizations.