会计·信任·文明

Accounting·Trust·Civilization

本文是一个探索性论文。作者以达尔文主义的经济学思想和信任两个分析工具,对会计在社会中的价值进行尝试性讨论。论文尝试性提出,有效、低成本的信任工具,是会计对这个社会不可或缺的价值。在此基础上,论文提出,会计是人类文明产生和发展的基础。

I try to explore the role and value of accounting in society from the perspective of Economic Darwinism and Trust.When Accounting is framed into the society development,it might be defined as the cost-effective trusting device in human society.Going further,accounting might be regarded as the basis for the birth and development of human being civilization.