摘要
现代会计具有产权保护功能,会计公共领域涵盖秩序层面和制度层面两个维度,分别成为会计信息先天性失真和规则性失真的根源。经济史中的会计制度经历了从"法律遵从型"到"金融预期型"的变迁过程,旨在一体化保护实体产权和虚拟产权。会计制度变迁的根本原因是会计制度偏离会计域秩序引致的公共领域,变迁的内在逻辑是:会计习惯→会计习俗→会计惯例→会计社会规范→会计制度。有效的会计制度应遵从有效的产权法律制度,从而实现两者的同步变迁。
Modern accounting possesses the function of property rights protection. Accounting public domain covers two dimensions of order level and institutional level,which respectively becomes the reason of congenital distortion and rule distortion of accounting information. Accounting standards in economic history have changed from the type of ' legal compliance' to the type of ' financial expectation' ,which aim at unifying the protection of entity property rights and virtual property rights. Public domain,caused by the deviation of accounting standards from accounting district order,is the fundamental reason of accounting standards changes,whose internal logic is from accounting habits to accounting practices,accounting social norms,and accounting standards. Effective accounting standards should comply with valid legal system of property to realize the synchronous change.
出处
《会计研究》
CSSCI
北大核心
2013年第6期26-32,95,共7页
Accounting Research
基金
国家社科基金(11CJY013)
中国博士后特别资助项目(2012T50684)
湖南省高校创新平台基金(11K012)
湖南大学青年人才成长计划项目的阶段性成果
