| 对会计制度的探讨 |
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| 引用本文： | 王荣娟.对会计制度的探讨[J].吉林工程技术师范学院学报,2009,25(1):57-58. |
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| 作者姓名： | 王荣娟 |
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| 作者单位： | 吉林工程技术师范学院,计财处,吉林,长春,130052 |
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| 摘 要： | 在全球经济迅猛发展的大背景下，会计已经逐渐演变成一种较为完善和系统的制度安排。这种制度安排围绕着会计主体的价值运动展开，目的是通过信息的制度化沟通，并结合其他制度，协调利益相关者的经济利益，降低商业活动的风险，增强交易各方的信心，确保复杂的商业活动能够持续顺利地进行。
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| 关 键 词： | 会计性质 会计制度 制度经济学 |
Discussion of the Accounting System's |
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| WANG Rong-juan.Discussion of the Accounting System''s[J].Journal of Jilin Teachers Institute of Engineering and Technology(Natural Sciences Edition),2009,25(1):57-58. |
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| Authors: | WANG Rong-juan |
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| Institution: | WANG Rong - juan (Finance Office, Jilin Teachers Institute of Engineering and Technology, Changchun Jilin 130052, China) |
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| Abstract: | Accounting has evolv with rapid development of global ed into a relative perfect and systemic institutional arrangement economy. The institutional arrangement centers around the value movement of accounting entity with the aim at coordinating stakeholders＇ economic benefits, reducing business risks, strengthening all pattie＇ confidence and ensuring sustainable development of complex business activities through information＇s institutionalized communication and other systems. |
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| Keywords: | properties of accounting accounting system institutional economics |
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