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会计经济观是对权益主体范围及归属的认识,由此设计对企业性质的认识,对相关会计和会计信息进行最基本记录、计量和报告的观点。传统会计经济观包括业主权理论和主题理论,其他的会计观有基金理论、剩余权益理论、投资者理论和指挥理论。本文旨在对传统会计经济观中的业主权理论和经济理论进行比较,并讨论当前新兴的一些会计经济观。
The view of accounting economy is the cognition of the scope and ownership of the main body of rights and interests. Therefore, it is necessary to design an understanding of the nature of the enterprise, and make the most basic records, measurement and reporting of relevant accounting and accounting information. The traditional view of accounting economy includes the theory of ownership and the thematic theory. Other accounting concepts include fund theory, residual rights theory, investor theory and command theory. The purpose of this paper is to compare the theory of sovereign rights and economic theory in the traditional accounting economics and to discuss some emerging accounting economic concepts.