经济体制改革视角下会计变革与企业经营方式转变研究

Research on Accounting Standards Reform and Business Operating Pattern from the Perspective of Economic Eystem Reform

基于经济体制改革视角,探索了会计标准的变迁与经营方式转变的历史演进,发现不同阶段两者在其互动关系中的角色发生着变化。在计划经济时期,产品经营方式引导了会计制度的变革,以更好的适应产品经营的发展;到了有计划的商品经济时期,商品经营和资产经营与会计制度变革的关系从之前的引导转向互动;到了市场经济时期,会计准则的变革则在一定程度了促进了资本经营理念的深化和渗透。

Based on the perspective of economic system reform,this paper explores the interactive relationship between accounting standards reform and business operating pattern transformation,and finds that the roles of the two in their interactions have changed at different stages.In the planned economy period,the product operating pattern guided accounting standards reform to better adapt to the economic development.In planned commodity economy period,the relationship between commodity operating pattern and accounting standards reform had become an interactive relationship between asset operating pattern and accounting system reform.In the era of market economy,the change of accounting standards promoted the deepening and penetration of capital management concepts to a certain extent.