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本文主要分为三部分研究会计的经济效应,第一部分介绍会计的发展变迁,得出会计产生是由于经济发展的需要;第二部分介绍会计对经济发展的作用:会计对经济具有调节作用、资源配置作用、降低交易费用的作用以及约束和激励的作用;第三部分分析提高会计经济效应的建议,主要有强化会计语言的通用性、确保会计信息的可理解性和真实性、扩大会计信息的公开披露以及会计制度随用途进行的改变。
This article is mainly divided into three parts, the study of the economic effects of accounting, the first part introduces the development of accounting changes, come to accounting is due to economic development needs; the second part introduces the role of accounting for economic development: accounting has a regulatory role in the economy, resources The role of the transaction costs and the role of constraints and incentives; The third part analyzes the suggestions to improve the economic effects of accounting, mainly to strengthen the universality of accounting language, to ensure the comprehensibility and authenticity of accounting information, to expand the accounting information Public disclosure and accounting system changes with the use of.