从资产计价看会计信息地位被弱化的原因及其改进研究

本文主要以会计目标、资产计价、信息需求三者之间的动态关系为逻辑起点,通过对百年的资产计量属性论争和各种计价方法与经济运行关系的研究,质疑当前占主导地位的资产计价法的现实作用,引导出会计信息地位被弱化的原因,并期望以边际生产力理论解决价值在生产要素中分配的困惑。

Study on The Reason and The Improvements of Weakened Accounting Information in View of Assets Valuation

This essay placed its logical start on the dynamic relationship among accounting objectives, assets valuations and demands for information. It challenged the actual functions of the present dominant method of assets valuation through the study on argument for measurement attribute as well as the study on the relationship between various valuation methods and economic performance. As a result, it brought out some reason why accounting information was weakened and tried to give some solutions of how to distribute the value among the holders of dif ferent production factors on the basis of marginal productivity theory.