转型经济背景下杨纪琬先生中国会计改革思想:继承与发展

Professor Yang Jiwan's Thoughts of Accounting Reform in China under the Background of Transition Economy: Inheritance and Development

从中国共产党第十一届三中全会开始,中国由计划经济逐渐过渡到社会主义市场经济。经济改革,会计先行,在为财税和经济改革服务的会计改革大潮中,杨纪琬先生对我国会计理论发展和会计制度建设做出了卓越贡献。首先,杨纪琬与阎达五先生共同提出了"管理活动论",向"管理工具论"和"信息系统论"提出挑战,对我国现代会计理论发展起到了重要的引领作用;其次,杨纪琬先生积极主导我国会计法规、会计制度和会计准则建设,对规范企业会计行为、提高会计信息的可靠性和可比性、与国际会计惯例趋同贡献卓著;再次,杨纪琬先生建议统一并简化财务成本以增强成本信息的准确性和可比性,倡导发展管理成本以加强企业内部管理,这一观点符合"管理活动论"中对会计功能的定位,有助于提高会计工作的地位;最后,在回顾杨纪琬先生会计改革思想的基础上,本文对中国会计的未来发展进行了展望。

China has been gradually transiting from Planning Economy to Market Economy since the third Plenary Session of the 11th CPC Central Committee.In the tide of accounting reform which is the primary component of fiscal and economy reform,Professor Yang Jiwan has made a remarkable contribution to the development of accounting theory and accounting standards. First,Yang Jiwan and Yan Dawu presented Management Activities Perspective jointly,challenging to Management Tool Perspective and Information System Perspective,and leaded the way in developing accounting theory; Secondly,Yang Jiwan lead the reform of accounting legislation and accounting standards and it has a positive influence on standardizing enterprises' accounting behavior,improving the reliability and comparability of accounting information and converging with international accounting practices; Next,Yang Jiwan advocated for unifying and simplifying financial costs to enhance the accuracy and comparability of cost information and developing management costs to strengthen enterprise internal management. This view is consistent with the accounting orientation in Management Activities Perspective and could upgrade accounting work status; Finally,based on the retrospective of Yang Jiwan's thoughts of accounting reform in China,this paper provide an outlook to the development of Chinese accounting.