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会计助力共同富裕的适应性变革研究

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共同富裕集中体现"以人民为中心"的现代化逻辑."富裕"要求会计准确计量产权主体要素投入的贡献,从基础层面提高经济组织的计量能力,使得经济组织报酬的支付与生产率的提高之间紧密相连;"共同"要求会计在基础层面贯彻产权保护理念,为分配制度的落地和运行提供真实、公允的基础数据源,为宏观经济管理部门提供决策支持.会计助力共同富裕的适应性变革路径涉及推行"三重列报"方案、反映新经济生产要素的贡献、编制经济组织的价值创造分配表以及编制经济组织的收入分配表.
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

曹越、郭天枭、陈文瑞、辛红霞

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湖南大学工商管理学院 410082

广东外语外贸大学会计学院 510006

共同富裕 三重列报 新经济生产要素 价值创造分配表 收入分配表

国家社会科学基金重点项目

23AGL011

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.(6)