会计要素的制度经济学意义

journal6 ›› 2005, Vol. 26 ›› Issue (3): 35-38.

会计要素的制度经济学意义

（湖南大学会计学院，湖南长沙 410079）

出版日期:2005-07-15 发布日期:2012-09-22
作者简介:王跃武(1974-)，男，湖南省资兴县人，湖南大学会计学院博士生，副教授，主要从事产权会计、财权、竞争力财务研究.
基金资助:
国家自然科学基金资助项目(70272030)

Meaning of Accounting Elements in Institutional Economics

(College of Accounting of Hunan University,Changsha 410079,China)

Online:2005-07-15 Published:2012-09-22

摘要/Abstract

摘要：通过分析会计要素经济价值的变动状况和价值的决定因素，指出“历史性”在一个价格不断变动的经济体系中，不能带来真正的“真实性”.从制度经济学的角度对会计要素的涵义作了新的阐释，指出其共同的本质在于“未来性”.为兼顾会计要素价值评估的“决策有用性”和便于运用的“成本效益原则”，指出“现实性”是沟通“历史性”与“未来性”的桥梁.

关键词： 历史性, 未来性, 现实性, 会计要素, 制度经济学

Abstract: Through the analysis of the variation of the economic value of accounting elements and decisive factors of the value,the author points out that “historical cost” can not bring the real “authenticity” in an economic system that price is being changed constantly;and he gives a new explanation to the meaning of accounting elements basing on institutional economics and demonstrates that the common essence of the accounting element lies in “the value in future”.In order to give consideration to “useful decision making” in the value assessment of accounting elements and the easy using of “cost-effective principle”,he proposes that the bridge of “historical cost” and “future value” is “present value”.

Key words: historical cost, future value, present value, accounting element, institutional economics

王跃武. 会计要素的制度经济学意义[J]. journal6, 2005, 26(3): 35-38.

WANG Yue-Wu. Meaning of Accounting Elements in Institutional Economics[J]. journal6, 2005, 26(3): 35-38.