文物文化资产会计研究:综述与展望

Accounting for Heritage and Cultural Assets:Literature Review and Enlightenment

随着各国政府会计改革进程的深入,如何将国有的文物文化类资产纳入政府财务报告进行反映成为各国必须解决的难题之一。国内外文物文化资产会计研究已取得一些有价值的成果,但仍有不足。文章系统回顾了国内外对文物文化资产会计研究的相关文献,并在此基础上提出了未来研究的方向。

With the development of government accounting reform,the accounting and reporting of heritage and cultural assets gradually become one of the difficulties in the world. Although the prior research shows some achievements in accounting for heritage and cultural assets,some drawbacks still exist. This paper systematically reviews literatures on accounting of heritage and cultural assets,and puts forwards some further research directions in this area based on the current research.