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契约·会计·本质——基于中国古代"會計"立意及其实践思想的思考

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会计的本质是什么,一直未得到学界的统一认识.这引致了部分会计概念的模糊性和概念间的逻辑缺陷,伴生了合并报表难题等重要基础性问题长期存在,影响了会计的高质量发展.本文基于中国古代"會计"立意及其实践中契约思想的思考,沿着融通古今中外会计的方向深入考察,深化了对会计本质的认识.本文发现,会计本质是记录、监督契约运行,考核权利义务的匹配程度特别是受托责任的履行,并据此续约、解约或立新约.会计本质的契约观,融通了古今中外的会计本质认知,初步破解了西方借贷记账法及其会计理论遗留下来的重要基础性问题,推动了中国会计话语权和会计叙事体系的构建,强化了中国会计文化的民族自信,并为完善会计准则等相关建议提供了理论支撑.
Contract,Accounting,Essence——Reflection on the Conception and Practical Thought of"Accounting"in Ancient China
The essence of accounting has not been universally recognized by the academic community.This has led to the ambiguity of some account-ing concepts and logical defects between concepts,accompanied by important fundamental issues such as the difficulty of consolidated financial state-ments,which have long existed and affected the high-quality development of accounting.This article is based on the ancient Chinese concept of"ac-counting"and the reflection on the contractual thinking in its practice.It delves into the direction of integrating ancient and modem Chinese and foreign accounting,deepening the understanding of the essence of accounting.This article finds that the essence of accounting is to record and supervise the opera-tion of contracts,assess the degree of matching of rights and obligations,especially the fulfillment of entrusted responsibilities,and based on this,renew,terminate or establish new contracts.The contractual view on the essence of accounting has integrated the understanding of accounting essence from ancient and modem times,both domestically and internationally.It has initially decoded the important foundational issues left by Western debit and credit account-ing methods and accounting theories,promoted the construction of China's accounting discourse power and narrative system,strengthened the national con-fidence of China's accounting culture,and provided theoretical support for improving accounting standards and other related suggestions.

The Concept of"Accounting"in ChinaContract IdeologyThe Essence of AccountingIntegrate Chinese and Foreign AccountingThe Discourse Power of Chinese Accounting

万仁新、唐国平

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安徽财经大学会计学院 233030

中南财经政法大学环境资源会计研究中心 430073

中国"會计"立意 契约思想 会计本质 融通中外会计 中国会计话语权

安徽省社会科学创新发展研究课题安徽省级质量工程项目安徽财经大学校级质量工程

2021CX5022023jyxm0373acjyyb2023046

2024

会计研究
中国会计学会

会计研究

CSTPCDCSSCICHSSCD北大核心
影响因子:6.346
ISSN:1003-2886
年,卷(期):2024.(4)