会计价值初探
本站原创 论文中文摘要：会计是社会实践的产物。伴随着经济的发展和人类认知水平的提高,会计也在不断的发展和日益完善。以往的会计理论和会计实践证明,会计价值理论是会计发展中被人们忽略的一个领域,同时也造成了人们对会计价值认识上的模糊和混乱,本文拟就会计价值的一些基本问题作初浅的探讨,以期对会计理论的发展做出应有的贡献。本文首先从经济学角度透析了“价值”这一概念的丰富涵义:历数了从古典政治经济学前思想家到古典政治经济学家对价值的认识变化、从马克思的劳动价值学说到现代主流西方经济学家对价值的认识的分歧,以及我国学者关于价值的认识和观点。作为启发,笔者以会计价值观念的演变为中心,回顾了会计价值观念的产生、从结绳记事到实物价值观、从实物价值观到货币价值观念、从二种价值观共存再到货币价值观占主导地位这一过程,对会计价值观念进行了梳理。接着笔者对劳动价值论进行了会计反思,提出了因时代进步和市场经济纵深发展所产生的新的会计要素的计量难题。接着本文提出了“会计价值”的概念,对会计价值的相关基本问题进行了定义和解释。笔者认为,会计价值是会计主体(这里的会计主体是指追求经济效能的人)对会计客体有用性的反映和表现,是会计主体对会计客体认知基础。它的实质意义在于对有关会计客体的实际存在意义的一种能动性的表现和表达,也可以说是对会计主体在一定时间和空间所拥有和控制的资源及其变化的动态反应。影响会计价值的基本因素有时间、空间、主体和客体,这四个因素决定了会计价值的主要方面。而会计价值的动态性、主观性、立体性、复杂性决定了会计价值的不确定。笔者接着对常见的投入价值观和产出价值观、历史价值观、现时价值观和未来价值观进行了辨析,最后笔者以会计价值演变作为中心,对会计价值规律进行了总结,得出了五大规律:从实物价值观到货币价值观的演进、从历史价值观到未来价值观的演进、从静态价值观到动态价值观的演进、从一维价值观到三维价值观的演进、从一元价值观到多元价值观的演进。通过上面的分析,文章最后探讨了多元会计价值观的应用问题。笔者对多元
Abstract（英文摘要）： Accounting is the result of the social activities. With the development of the economy and improvement of the human’ s knowledge, the accounting also has obtained great improvement and got closer to perfect every day. The former accounting theory and accounting practice he proved that the theory of accounting value was neglected by people. And people don’ t know the theory of accounting value exactly and often get confused. This paper intends to do some research in the basic issues of accounting value in order to contribute to the development of the accounting theory.This paper first explicates the concept of "value" from the viewpoint of economy: It tells the differences between the former thinker of classical political economy and the classical political economists on the attitude of the value. And then it shows the different attitude between the Marx’s labor value theory and the modern mainstream western economist’ s understanding of value, including the understanding and view of the value from the scholar of our country.Then the author makes the evolvement of the conception of the accounting value as the center of this paper. It memorizes the birth of the accounting value, the improvement from keeping records by tying knots to the value of material object, the change from the value of material object to monetary value, the advance from the existing of the two values to the monetary value. We can find out the trend of the accounting value. Besides this, the author also meditates the labor value and points out the problem to measuring the new accounting element that comes with the progress of the age and the evolution of the market economy.The author proposes the concept of "accounting value" and defines the relevant basic issues of the accounting value in the following explanation. The author considers that accounting value means the reflection and behior of the accounting subject to the accounting object. It is the foundation for the accounting subject to learn the accounting object. Its essential meaning lies in the dynamic behior and expression to the existence of the accounting object. It also can be thought to be the dynamic behior to the resource that the accounting subject has controlled in certain time and space. The basic factors that influence accounting value include time, space, subject and object. These four factors he determined the main aspects of accounting value. And the dynamics, subjectivity, three-dimensions, complexity he made accounting value to be uncertain.The author then differentiates the common values, such as input value and output value, historical value, current value and value in the future. In the last, the author makes the evolvement of accounting value as thecenter and summarizes the five major laws of accounting value: progress from value of material object to monetary value, progress from historical value to future value, progress from static value to dynamic value, progress from one-dimensional value to three-dimensional value, progress from one value to plural value.According to the analyses, the paper proposes the application of the plural accounting values at last. The authors points out the necessity and possibility to the plural accounting value and sets up the framework of the plural accounting value. Basing on the traditional accounting values, the author also proposes the risk value, utility value, rare value, sing value, stopping value and whole value, etc. The form of accounting value matrix was offered in the paper. By doing this, the author creatively sets up the theory about the accounting value channel, which means that different users can choose information themselves, according to different accounting values. Finally, this paper intends to make the accounting value channel into reality in order to benefit the accounting practice.
论文关键词： 价值；会计价值；价值矩阵；价值频道；
Key words（英文摘要）： Value；Accounting value；Value matrix；value channel；
Abstract（英文摘要）： Accounting is the result of the social activities. With the development of the economy and improvement of the human’ s knowledge, the accounting also has obtained great improvement and got closer to perfect every day. The former accounting theory and accounting practice he proved that the theory of accounting value was neglected by people. And people don’ t know the theory of accounting value exactly and often get confused. This paper intends to do some research in the basic issues of accounting value in order to contribute to the development of the accounting theory.This paper first explicates the concept of "value" from the viewpoint of economy: It tells the differences between the former thinker of classical political economy and the classical political economists on the attitude of the value. And then it shows the different attitude between the Marx’s labor value theory and the modern mainstream western economist’ s understanding of value, including the understanding and view of the value from the scholar of our country.Then the author makes the evolvement of the conception of the accounting value as the center of this paper. It memorizes the birth of the accounting value, the improvement from keeping records by tying knots to the value of material object, the change from the value of material object to monetary value, the advance from the existing of the two values to the monetary value. We can find out the trend of the accounting value. Besides this, the author also meditates the labor value and points out the problem to measuring the new accounting element that comes with the progress of the age and the evolution of the market economy.The author proposes the concept of "accounting value" and defines the relevant basic issues of the accounting value in the following explanation. The author considers that accounting value means the reflection and behior of the accounting subject to the accounting object. It is the foundation for the accounting subject to learn the accounting object. Its essential meaning lies in the dynamic behior and expression to the existence of the accounting object. It also can be thought to be the dynamic behior to the resource that the accounting subject has controlled in certain time and space. The basic factors that influence accounting value include time, space, subject and object. These four factors he determined the main aspects of accounting value. And the dynamics, subjectivity, three-dimensions, complexity he made accounting value to be uncertain.The author then differentiates the common values, such as input value and output value, historical value, current value and value in the future. In the last, the author makes the evolvement of accounting value as thecenter and summarizes the five major laws of accounting value: progress from value of material object to monetary value, progress from historical value to future value, progress from static value to dynamic value, progress from one-dimensional value to three-dimensional value, progress from one value to plural value.According to the analyses, the paper proposes the application of the plural accounting values at last. The authors points out the necessity and possibility to the plural accounting value and sets up the framework of the plural accounting value. Basing on the traditional accounting values, the author also proposes the risk value, utility value, rare value, sing value, stopping value and whole value, etc. The form of accounting value matrix was offered in the paper. By doing this, the author creatively sets up the theory about the accounting value channel, which means that different users can choose information themselves, according to different accounting values. Finally, this paper intends to make the accounting value channel into reality in order to benefit the accounting practice.
论文关键词： 价值；会计价值；价值矩阵；价值频道；
Key words（英文摘要）： Value；Accounting value；Value matrix；value channel；