会计价值机制论

本文认为,市场和企业是组织经济活动的形式,也是组织价值信息传递和价值激励的系统。市场价格机制是在长期市场供求关系作用下而形成的,而会计价值机制是随着企业的发展不断演化,在企业目标引导下组织价值信息传递和价值信息激励,以促成企业目标实现。企业替代市场或取得竞争优势,都是基于相同的原因和两种机制作用的结果,即是通过企业提供的产品或服务的成本低于市场价格而实现的。

On Accounting Value Mechanism

This paper considers that the market and the enterprise are forms that are used for organizing the economic activity, also are kinds of system used for the organization of value information transmission and value incentive system. The market price mechanism has formed under the function of long-term market relations with supply and demand, but the accounting value mechanism is evolving unceasingly along with enterprise's development, organizing the value information transmission and value information encouragement, drove by the business goal, in order to facilitate realization for the business goal. The enterprise substitutes the market or has the competitive advantage, all results are based on the same reason and two kinds of mechanism functions, namely its realization is because the enterprise provides the product or the service cost lower than the market price.