近年来,尤其是2007年金融危机爆发以后,对于会计与经济效益关系的关注日益成为广大会计理论研究工作者的焦点。事实上,回顾历史上各重大危机的产生均会或多或少的追究到会计能否有效地发挥其本质价值上来,只有全面准确的认识会计与经济效益的关系,才能有效地发挥会计工作的积极主观能动性,促进会计经济效益的全面提高。 In recent years, especially after the outbreak of the financial crisis in 2007, the concern about the relationship between accounting and economic benefits has increasingly become the focus of the majority of accounting theory researchers. In fact, reviewing the historical occurrence of major crises will be more or less held accountability can effectively play its essential value, only a comprehensive and accurate understanding of the relationship between accounting and economic benefits, can effectively play an accounting work Active subjective initiative to promote the overall improvement of accounting economic benefits.