基于社会公正的财务会计理论创新

产生和发展于工业经济时代的财务会计，深受工业社会的价值观和发展观的影响，偏重经济效率而忽视社会公平和生态效率，必须进行变革和创新。随着经济形态从“工业社会”转向“后工业社会”、以及企业从“经济人”转变为“社会生态经济人”，财务会计也应从旨在向投资者和债权人提供有关资源配置方面有用信息的“经营会计”，转变为旨在反映企业内外所有利益相关者权益，以达到对经营成果公平分配的“权益会计”。财务会计应通过对基于“广义资本”的产权价值运动的反映和控制，为所有产权主体提供有关其权益实现和保障情况的信息，以推动社会经济发展，促进社会和谐与公正。

Innovation of Financial Accounting Theory based on Social Justice

Social justice is a common ideal of mankind.Financial accounting,which was emerged and developed in the times of industrial economy,was influenced by the value outlook and development ideas of industrial society,and attached great importance to economic efficiency,and ignored the social justice and ecological efficiency.so it must be reformed or innovated.As economic pattern is transforming from industrial society into post-industrial society,and an enterprise is transforming from economic man into social-e...