会计权益理论的变迁和发展趋势

EVOLUTION IN ACCOUNTING EQUITY THEORY AND THE TREND OF ITS DEVELOPMENT

现有的会计权益理论并不是凭空提出的 ,而是随着企业组织形式的变迁而发展的 ,不论在企业组织形式变迁的哪个阶段 ,都有一种主导会计权益理论与之相对应。不同的会计权益理论就其本质而言 ,是一种“利益相关者权益理论”。而“多元利益相关者权益理论”将成为会计权益理论的发展方向。

The present accounting equity theory is not put forward out of the void. Instead it evolves with the development of enterprise organization. A dominant accounting equity theory always exists at every stage of the development of the enterprise. However, no matter what form the accounting equity theory may take, its essence is always “stakeholder equity theory”. “Multi-stakeholder equity theory” will probably represent the main-stream research of accounting equity theory.