发展道路、工业竞争力与制度特色——理解德国会计制度中的“稳健主义”传统

Development Path,Industrial Competitiveness and Institutional Characteristics: Understanding the Conservative Tradition in the German Accounting System

德意志的现代化之路是一条以工业竞争力为基础的"赶超型"国家发展道路。德国的工业化引致了对制度的需求;在制度的不断调适过程中,工业化与制度演进实现了互动。就微观制度领域而言,这种互动通过一种名为"稳健主义"的会计惯例得到体现。"稳健主义"着眼于债权人利益的保护,是德国工业化资金积累的重要推动力量。由于适合德国国情,这一与以英美国家为代表的国际会计"主流"相悖的会计惯例不断强化并沿袭至今。制度特色是一国历史文化传统的产物,认识一国的制度特色不能持某种"中心论"的观点,而应在了解各国历史文化的基础上互为主体、相互对照,进而实现不同制度主体之间的相互理解、相互尊重与和谐共处。

The modernization of Germany is a kind of ＂catch - up＂ development path based on industrial com- petitiveness. Germany＇s industrialization has led to the demand for systems. In the continuous adjustment of the system, it evolves during the interaction with industrialization. This interaction is reflected in the field of micro systems by a longstanding accounting convention called ＂conservatism＂. ＂Conservatism＂ focuses on the protection of creditors and thus becomes an important driving force for the accumulation of funds in Germany＇s industrialization. Suited for Germany＇s situation, ＂conservatism＂, which is contrary to the present Anglo-Saxon ＂mainstream＂ accounting systems, has been strengthened and followed up to now. The institutional characteristics of one country is the natural result of its unique historical and cultural traditions, so it is not appropriate to hold any kind of ＂center theory＂ when trying to understand the institutional characteristics of a country and maybe it is more advisable to compare the system by being reciprocal subject based on the research of its history and culture, and only in this way, mutual understanding, mutual respect and harmonious coexistence of countries may be possible.