中国的会计环境和会计的中国特色——兼论邓小平理论对中国会计改革与发展的指导意义

针对我国的会计改革与发展这一主题和近年来会计研究中出现的一些值得注意的倾向 ,本文根据邓小平理论 ,通过系统的环境分析提出社会主义市场经济会计模式的基本特征或中国会计应当具有的特色。本文阐述的主要观点是 :(1)邓小平理论是构建社会主义市场经济会计模式的理论基础 ;(2 )社会主义是我国会计改革与发展的政治方向 ;(3)为国家宏观经济调控服务是我国会计的首要目标 ;(4 )实行国家统一的会计制度要求强制性的会计规范 ;(5 )社会主义精神文明中的思想道德体系应成为维护国家会计统一性的文化条件。本文还指出西方经济学各流派以及实证研究在我国的局限性 ,认为它们只能作为某种参考和补充。

The Accounting Environment in China and Accounting with Chinese Characteristics

This article, based on Deng Xiaoping's theories and aimed to cope with the present trend in accounting reform and development, is to put forward the should be trait of accounting theory of China in the environment of marketing economy. The main point of this article is as following 1. Deng's theories is the foundation of the accounting pattern in the socialist marketing economy. 2. Socialism is the political orientation of accounting reform and development. 3. The most important purpose of accounting practice is to serve the macroeconomic adjustment target. 4. The strict enforcement of the accounting criteria is required to implement the uniform accounting system of the country. 5. The ethics system together with the socialist moral civilization should be the cultural condition that underline the uniformity of the national accounting system. This article also points out that the empirical analyses of accounting, using the theories of various western economics schools has a lot of limitations and can only be used as a kind of reference and supplementation.