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会计作为一项经济管理活动,经过长期的发展演进,形成了自身独特的体系和结构,即会计生态系统。会计生态系统理论将决策有用观和受托责任观统一起来,无论是对会计准则的修订、财务报告概念框架的完善,还是对财务会计报告体系的发展都有一定的借鉴价值。系统观是研究会计生态问题的一个重要理念,在系统观下,会计信息的如实反映体现了微观会计生态系统的基本要求;而会计信息的相关性则是宏观会计生态系统的基本要求。在定义了基于可靠性(如实反映)的微观会计生态系统和基于相关性的宏观会计生态系统的基础上,分析了两个系统的影响因素,提出了会计生态系统的评价模型及方法。
Accounting as an economic management activity, after its long-term evolution, it has formed its own unique system and structure, namely accounting ecosystem. Accounting ecosystem theory unifies the usefulness of decision-making and the concept of fiduciary responsibility. It has some reference values for the revision of accounting standards, the improvement of the conceptual framework of financial reporting and the development of financial accounting reporting system. Systematic view is an important idea to study accounting ecological problems. Under systematic view, the true reflection of accounting information reflects the basic requirements of micro-accounting ecosystem. The relevance of accounting information is the basic requirement of macro-accounting ecosystem. Based on the definition of micro-accounting ecosystem based on reliability (faithfully reflected) and macro-accounting ecosystem based on correlation, the influencing factors of the two systems are analyzed and the evaluation model and method of accounting ecosystem are proposed.