会计生态系统及评价——基础理论、关键概念与基本结构

Accounting Ecosystem and Its System Evaluation:Basic Theory,Key Concepts and Basic Structure

会计作为一项经济管理活动,经过长期的发展演进,形成了自身独特的体系和结构,即会计生态系统。会计生态系统理论将决策有用观和受托责任观统一起来,无论是对会计准则的修订、财务报告概念框架的完善,还是对财务会计报告体系的发展都有一定的借鉴价值。系统观是研究会计生态问题的一个重要理念,在系统观下,会计信息的如实反映体现了微观会计生态系统的基本要求;而会计信息的相关性则是宏观会计生态系统的基本要求。在定义了基于可靠性(如实反映)的微观会计生态系统和基于相关性的宏观会计生态系统的基础上,分析了两个系统的影响因素,提出了会计生态系统的评价模型及方法。

After a long period of development and evolution, accounting, as an economic management activity, forms its own unique system and structure, that is, accounting ecosystem. The theory of accounting ecosystem integrates decision-usefulness view and the concept of fiduciary duty, which is meaningful to either the revision of accounting standards, or the improvement of the conceptual framework of financial report,as well as the development of financial accounting system. The system view is an important concept to study accounting ecology. Under the systematical view, the real reflection （rele- vance） of the accounting information embodies the basic requirements of the micro （macro） accounting ecosystem. Building on the definition based on the micro-accounting ecosystem with reliablility and the macro-accounting ecosystem with relatedness, the paper analyzes the influencing factors of the two systems and puts forward the evaluation model and method of the accounting ecosystem.