财务会计定义的经济学解读

The Understanding of the Definition of Financial Accounting on the Basis of the Economics

解读定义,可以深化认识一门科学或一项社会活动。因此,本文将从经济学的高度,联系市场与企业经济范畴,定义会计(主要是财务会计)并解读会计,认识财务会计的本质和特征。文章首先回顾了亚当·斯密、马克思、科斯的经济理论,这些理论指引着财务会计的基本理论和概念。从而在此基础上,提出对财务会计的定义,并从立足企业、面向市场、信息与财务信息、经济系统四个方面详细解读这一定义。最后,本文认为财务会计这一系统的核心结构是财务报表,应具有相对可靠的属性,将估计、判断和模型作为财务报告的基础的观点,值得商榷。

Analyzing the definition is helpful to understand the science or the social activities. On the basis of the economics,this paper will give the definition of Financial Accounting,and explain the nature and characteristic of Financial Accounting. We review the theories of Adam Smith,Marx and Coase. These theories are the basis of the fundamental theories and concepts of Financial Accounting. After the review,we give the definition of Financial Accounting,and analyze it from the business enterprise,market,information and financial information,economic system view. At last,we think the crucial part of Financial Accounting is the financial statement,and it should be relatively reliable. The opinion that the financial report bases on the estimate, judgment and model is debatable.