摘要
会计具有双重属性 ,一是自然属性 ,二是社会属性。自然属性要求作为技术手段的会计采用国际先进的处理方法 ,国际贸易和国际资本市场发展及跨国公司在全球的活动使会计趋于国际化。社会属性源于会计的经济后果 ,会计信息作为执行各种契约的依据 ,会导致产权的变动 ,各国会根据会计环境制定有利于自身的会计准则。各国社会环境的差异使具有社会属性的会计长期保持国家化特色。
Accounting has its duality in natural property and social property. The natural property requires accounting to use the international advanced accounting skills.With the development of the international trade and international capital market,and with the multinational corporations making their business all over the world, accounting becomes more internationalized. The social property arises from the economic consequences of accounting. Being the base of making a contract,the accounting information may change property right among the interest groups. In order to protect their own interest, countries set accounting standard according to their environment. So accounting will keep national characteristics in a long time.
出处
《陕西经贸学院学报》
2000年第4期33-35,共3页
Journal of Shaanxi Economics and Trade Institute
关键词
自然属性
社会属性
国际化
国家化
会计属性
natural property
social property
internationalization
nationalization
