论会计的经济效应

The Theory of Accounting Economic Effect

经济的发展决定了会计的变迁,会计的产生和发展也会影响和促进经济的增长,这种影响和促进作用就是会计的经济效应。本文系统说明了经济发展对会计产生和变迁的决定作用,在此基础上进一步论述了会计对经济的影响和促进的七大效应:政策工具效应、资源配置效应、交易费用效应、分工效应、治理效应、理性人效应和风险防范效应。为了更好地发挥会计的经济效应,提出了会计改革的五大方向:强化会计语言的通用性、确保会计信息的真实性、提高会计信息的可理解性、扩大会计信息的公开披露程度和根据不同的用途设立不同的会计制度。

Economic development determines the development of accounting changes,the emergence and development of accounting will also affect and promote economic growth,which we can call it economic effect of accounting. Based on the systematic review of economic development affects the emergence and development of accounting,put forward 7 big effect of accounting reaction to the economic effect: labor division,rational man effect,transaction cost effect,governance effect,resource allocation effect,risk prevention effect and the effect of the policy tools. Combining the development trend of economic development,5 future direction of accounting reform are raised: strengthening the universality of accounting language,ensure the authenticity of accounting information,improve the understandability of the accounting information,expanding the degree of public disclosure of accounting information and set up a different accounting system according to different purposes.