会计计量与价值理论——兼论价值理论创新

随着“新经济”时代的到来以及市场要素的多样化 ,劳动价值论已难以指导和解释新的会计理论与实务问题 ,许多经济事项难以用劳动价值进行计量 ,以“利益属性”为内涵的资源价值论则可以弥补劳动价值论的上述缺陷。资源价值论认为 :价值的实质是资源所具有的得到社会承认的利益属性 ,价值是由资源形成成本和利益增量两部分构成的。资源价值论有利于推动会计理论的发展。

Accounting Measurement and Theory of Value

With the coming of new "economy age" and the diversification of market elements, labor theory of value is in a hard position to instruct and interpret the new accunting theory and practical problems and to calculate and measure many new economic affairs.However, resource theory of value which connotes "interest property/attribute"can compensate the abvoe-mentioned deficiencies of labor theory of value. theory of value is of the opinion: the essential of value is its "interest property" which has been acknowledged by society; value consists of resource formation cost and interest increment. Resource theory of value makes for the development of accounting theory.