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在西方资本主义经济发展的不同阶段,会计与其存在一种演化关系。会计为适应特定时期的商业需要而发展,经济社会发展水平越高,会计发展程度越高。本文认为西方资本主义经济发展在一定程度上决定了会计的改革和发展的方向,同时,会计思想和实践的发展应该既包括对资本主义兴起发展的推动作用,也包括对资本主义市场经济行为的反应。
At different stages of the economic development of western capitalism, there is an evolutionary relationship between accounting and its existence. Accounting to adapt to the needs of a particular period of business development, the higher the level of economic and social development, the higher the degree of accounting development. This paper argues that the economic development of western capitalism to some extent determines the direction of the reform and development of accounting. At the same time, the development of accounting ideas and practices should include not only the promotion of the rise and development of capitalism but also the capitalist market economy reaction.