会计本质——社会平衡机制研究

A Research on the Accounting Essence-Social Balance Mechanism

本文利用制度经济学交易的范畴对会计产生的社会原因进行了探索。通过对会计基本演进路线进行社会阶段剖析,指出在原始社会、古代社会、资本社会、现代社会分别具有物品交易设防、治理交易设防、管理交易设防、结构交易创新功能。通过分析得出会计就其社会意义而言,会计产生于交易主体的相互设防,是进行交易的利益相关方通过彼此调适,最终达成行动一致的社会平衡机制。

This article applies the category of institutional economics transactions to explore the social causes of the generation of accounting.Through the analysis of the basic evolution of accounting in the social stages,this article points out that there are different functions of goods transactions fortification,governance transaction fortification,management transaction fortification,structural transaction innovation respectively in primitive society,ancient society,capital society,and modern society.Analysis reveals that in terms of its social significance,accounting arises from the mutual fortification of transaction subjects.It is a social balance mechanism in which transaction stakeholders can adjust to each other and finally reach a consistent action.