| 论会计系统与会计价值机制 |
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| 引用本文： | 徐强国.论会计系统与会计价值机制[J].当代财经,2006(6):107-111. |
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| 作者姓名： | 徐强国 |
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| 作者单位： | 天津商学院,会计系,天津,300134 |
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| 摘 要： | 作为会计对象的价值运动,在数量上表现为交换价值运动和价值增值运动,由此决定着会计系统结构和会计系统功能。会计价值机制是对市场价格机制的替代,具有传递信息功能和激励功能,二者不可分割。会计价值机制是企业在与市场或其他企业的竞争中,获取竞争优势必须的机制。
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| 关 键 词： | 市场 企业 市场价格机制 会计价值机制 |
| 文章编号： | 1005-0892（2006）06-0107-05 |
| 收稿时间： | 2006-04-17 |
| 修稿时间： | 2006年4月17日 |
On Accounting System and Accounting Value Mechanism |
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| XU Qiang-guo.On Accounting System and Accounting Value Mechanism[J].Contemporary Finance & Economics,2006(6):107-111. |
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| Authors: | XU Qiang-guo |
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| Institution: | Tianjin Business Colege Tianjin 300134 |
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| Abstract: | As an accounting object,the value movement is expressed in terms of the exchange value movement and the value added movement,whereby the accounting system structure and function is determined.The accounting value mechanism is a substitution of the market price mechanism and has the function of passing information and offering incentives.The former is a mechanism that can offer competitive advantages to businesses in market.competition and in completion with other businesses. |
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| Keywords: | market market price accounting value |
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