制度变迁与会计角色演变

本文拟在制度变迁的历史背景下 ,考察会计的地位和作用的演变 ,分析我国会计角色的历史定位及其转变。认为我国会计体系的演进与发展 ,既取决于计量、记录和报告等方法技术上的进步 ,还取决于会计体系与其据以运行的微观基础及社会文化道德环境之间的协调和匹配。我国当前存在的会计信息扭曲。在很大程度上根源于会计角色定位与微观二元体制结构之间的内在矛盾 ,表现为同国际惯例接轨的会计规则所内涵的市场理性要求与处于转型改制过程中的传统企业的非市场理性行为之间的摩擦与冲突。因此 ,在我国制度变迁中 ,政府部门、企业和个人有必要更新观念 ,正确认识会计在市场经济中的作用 ,在市场主体的互动中寻求对会计规则理解的一致性。

Institutional Changes and the Evolution of Accounting Role

Under the history background of the institutional changing, we inspect the status and effects evo1ution of the accounting and ana1yze the history orientation and the change of our country's accounting ro1e. We think the evolution and development of our country's accounting system is decided not only by the improvement of method such as measurement, record and report, but a1so by the harmony and matching among accounting system, the microcosmic foundation it lies on and socia1 civi1ization as wel1 as mora1ity environment. 0ur accounting information was distorted recent1y, to a high degree.It was attributed to the interna1 contradictions between the accounting ro1e orientation and microcosmic dua1 system structure. It behaved as the friction and conf1ict between the two factors, one is the market sense required by accounting ru1es which was jointed to the international tradition, the other is non-market sense behavior in traditiona1 enterprise which was in the process of institutional changing. Therefore, we advocate, during our country's institutional changing, the government department, enterprise and individua1 shou1d update concept, have a right understanding on the effects of accounting in the market economics, and find the coherent understanding to the accounting system in the market main body's interact.