摘要
在浩如烟海的西方经济学文献中,有三位伟大的经济学家对财务会计的性质和一些概念产生了很大的影响。这三位经济学家是马克思、斯密和科思。通过对他们的经济理论中所涉及的与财务会计的性质和基本概念相关联部分的探讨,得出了财务会计的基础是经济学的结论。马克思G-G′的循环原理为现代企业财务报告目标中十分重视理念流量信息提供了理论依据;斯密"看不见的手"的理论为企业向社会公开披露财务信息提供了合理解释;科思对相互性的论述则影响了企业财务会计信息披露的内容。
Among the tremendous literatures of Western economics,there are three great economists who have had immense influence on the nature and concepts of financial accounting.These three economists are Karl Marx,Adam Smith and R.Coase.Through the study of their theories concerning the nature of financial accounting and some parts related to the basic concepts,this paper draws the conclusion that the foundation of financial accounting is economics.Marx’s G-G circulation principle provides a theoretical basis for the idea flow of information which is highlighted in the objective of financial reporting of modern enterprise;Adam Smith’s ＂ invisible hand＂ theory provides a reasonable explanation for the enterprises to disclose their financial information to the public;and Coase’s discourse on reciprocity has influenced the disclosed information content of the corporate financial accounting.
出处
《江西财经大学学报》
CSSCI
北大核心
2010年第4期5-12,共8页
Journal of Jiangxi University of Finance and Economics
关键词
经济学
财务会计
财务会计基础
economics
financial accounting
foundation of financial accounting
作者简介
葛家澍，厦门大学文科资深教授，会计学博士生导师，中国会计学会顾问，主要从事财务会计基础理论研究。
