【作者】 黄晓波；

【Author】 Huang Xiaobo (Business school,HuBei university,Wuhan,430062)

【机构】 湖北大学商学院； 中南财经政法大学会计学院；

【摘要】 现代经济管理研究表明,企业利益相关者本身以及制约和影响利益相关者行为的企业制度、市场环境等因素对企业财务状况、经营成果的影响越来越大,有关人与制度的信息应成为会计信息的重要构成部分,但主流财务会计并不能反映外部环境和企业制度的变化及其影响;而且,主流财务会计提供的会计信息并不能恰当地评价企业的受托责任。为此,本文提出了交易费用会计这一全新的范畴,针对主流财务会计重现象(资金运动)轻本质(人与制度)、重生产活动(人与自然的关系)轻交易活动(人与人的关系)、重虚拟主体(企业)轻实在主体(利益相关者)等问题,试图从人际关系层面、从生产关系反作用于生产力视角去研究财务会计,以提供和披露更多反映经济活动本质的会计信息。更多还原

【Abstract】 The researches on modern economic management has proved that the stakeholders themselves and the factors such as enterprise’s institutions and market environment,which restrict and affect the behavior of the stakeholders,have more and more effect on enterprise’s financial conditions and operating results,So the information about stakeholders and enterprise’s institutions should consist of an important part of accounting information.However,The current financial accounting cann’t reflect the changes of outside environment and enterprise’s institution and its influence.Morever,the information provided by the current financial accounting are not able to properly evaluate the enterprise’s accountability.So the paper puts forward the new concept of transaction cost accounting.In view of these problems existing in the current financial accounting as the followings:attach importance to the appearance(capital movement),and ignore the essence (stakeholders and institutions);attach importance to the production activities(the relationship between a human being and nature),and ignore the transaction activities(the relationship between persons);attach importance to the suppositional entity(enterprise),and ignore the real subject (stakeholders).The paper engages in the research of financial accounting from the angle of view of interperson relationship and the reaction of production relation on productive forces,in order to provide and disclose more information about the essence of economic activities.更多还原