A Study of Adaptive Change in Accounting to Help Common Wealth
Common wealth is the central expression of the"people-centered"logic of modernization."Wealth in common"requires accounting to accurately measure the contribution of factor inputs by property rights holders,and to improve the measurement capacity of economic organizations at a bas-ic level,so that there is a close connection between the payment of compensation and the improvement of productivity."Common"requires accounting to implement the concept of property rights protection at the basic level,to provide real and fair basic data sources for the implementation and operation of the distribution system,and to provide decision-making support for macroeconomic management departments.The path of adaptive change in accounting for the common good involves the introduction of a"triple presentation"scheme,reflecting the contribution of factors of production in the new economy,the development of value creation allocation tables for economic organizations,and the development of income distribution tables for economic organizations.
Common WealthTriple PresentationNew Economy Factors of ProductionValue Creation Distribution TableIncome Distribution Table