财政收入与企业会计关系研究
本站原创 论文中文摘要：经济的不断发展，财政与会计的交替变革，二者形成了以利益为中心的错综复杂的关系。市场经济下财政与会计关系如何?对维护良好的市场经济秩序有着重要影响。但理论上和政策上在财政会计关系对市场经济秩序的影响上重视不够。故财政与会计关系的研究成果也就寥寥。因而，加强对财政与会计关系的研究，认真总结、分析财政与会计在过去的不同经济形态下二者之间利益关系的对立统一，以及协调二者关系的经验和教训。对协调市场经济下财政与会计的关系具有重要的现实意义。本文的研究对象是财政收入与企业会计关系。先分析财政与会计关系的历史沿革，得出财政是会计的前提，会计是财政的基础，社会越发展，财政会计的关系越密切。这种密切的财政会计关系，总是以利益作为联结纽带。利益的对立统一，促进了财政和会计的交替变革。然后对财政主体与会计主体的利益关系进行理论论述，包括财政主体凭借权力对会计主体的利益分割、会计主体利用信息优势影响财政主体对其利益分割和产权界定要求财政主体和会计主体对利益合理分割三个层次。并以现实制度对二者利益的不同安排作实践分析。最后通过论述财政收入与企业会计的相互影响，提出协调财政收入与企业会计关系的策略
Abstract（英文摘要）： Constant development of the economy and alternative changes between finance and accounting form a intricate relation based on benefit. How about the relation of finance and accounting under market economy has important influence on maintaining the good market economic order. Because there are not enough attention payed to the relation of finance and accounting under the market economic order form’ theories and polices that research of the relation between finance and accounting is scanty. To strengthen the research of the relation between finance and accounting, to summarize carefully, analyze the opposite and unity of benefit relation between finance and accounting under the past different economic formation, and to coordinate the experiences and lessons of them he a important practical significance to coordinate the relation of finance and accounting under market economy.The object of study in the essay is the relation-of financial income and enterprise accounting. Firstly, analyzing the historical of finance and accounting,’’obtain.a result that finance is the premise of the accounting , and accounting is the base of the finance. The more development of the society, the closer relation of finance and accounting. The close relation of finance and accounting always take benefit as joint tie.The opposite and unity of the benefit promote the alternative changes of finance and accounting. Second, making theoretical exposition on benefit relation of financial body and accounting body, include three levels: financial body depend on power to cut apart the benefit of the accounting body, accounting body take advantage of information affect financial body cut apart the benefit of it and limit property right require financial body and accounting body cut apart benefit rational. And according to practical system to make practical analysis for the different arrangement of their benefit. Last, giving a tactics of coordinating the relation of financial income and enterprise accounting by expounding the mutual influences of financial income and enterprise accounting.
论文关键词： 财政收入；企业会计；关系；
Key words（英文摘要）： financial income；enterprise accounting；relation；
Abstract（英文摘要）： Constant development of the economy and alternative changes between finance and accounting form a intricate relation based on benefit. How about the relation of finance and accounting under market economy has important influence on maintaining the good market economic order. Because there are not enough attention payed to the relation of finance and accounting under the market economic order form’ theories and polices that research of the relation between finance and accounting is scanty. To strengthen the research of the relation between finance and accounting, to summarize carefully, analyze the opposite and unity of benefit relation between finance and accounting under the past different economic formation, and to coordinate the experiences and lessons of them he a important practical significance to coordinate the relation of finance and accounting under market economy.The object of study in the essay is the relation-of financial income and enterprise accounting. Firstly, analyzing the historical of finance and accounting,’’obtain.a result that finance is the premise of the accounting , and accounting is the base of the finance. The more development of the society, the closer relation of finance and accounting. The close relation of finance and accounting always take benefit as joint tie.The opposite and unity of the benefit promote the alternative changes of finance and accounting. Second, making theoretical exposition on benefit relation of financial body and accounting body, include three levels: financial body depend on power to cut apart the benefit of the accounting body, accounting body take advantage of information affect financial body cut apart the benefit of it and limit property right require financial body and accounting body cut apart benefit rational. And according to practical system to make practical analysis for the different arrangement of their benefit. Last, giving a tactics of coordinating the relation of financial income and enterprise accounting by expounding the mutual influences of financial income and enterprise accounting.
论文关键词： 财政收入；企业会计；关系；
Key words（英文摘要）： financial income；enterprise accounting；relation；