财务会计与管理会计的边界——基于社会时间观的解释.docVIP

财务会计与管理会计的边界——基于社会时间观的解释 许金叶 上海大学管理学院 X 关注成功！ 加关注后您将方便地在 我的关注中得到本文献的被引频次变化的通知！ 新浪微博 腾讯微博 人人网 开心网 豆瓣网 网易微博 摘????要： 财务会计是对外会计, 管理会计是对内会计。这是国内外至今为止普遍流行着的一种值得商榷的观点。产生这个观点的根源是人们对经济业务时间问题的忽视。受绝对时空论的影响, 人们认为时间是会计的外生变量而不是内生变量。与物理时间不同, 社会时间融入于社会活动中。基于社会时间观, 企业不仅有过去的经济活动, 也有未来的经济活动。作为反映企业经济活动的信息系统, 会计不仅反映企业过去的经济活动, 而且反映企业未来的经济活动。会计逐渐分工为财务会计与管理会计:财务会计是面向过去会计, 反映企业过去的经济活动;管理会计是面向未来会计, 反映企业未来的经济活动。财务会计以历史成本法为计量方法, 满足会计履行受托责任的目标;管理会计以公允价值为计量方法, 满足会计决策有用性的目标。 关键词： 财务会计; 管理会计; 面向过去会计; 面向未来会计; 作者简介：许金叶 (1968-) , 男, 福建莆田人, 副教授, 博士。 收稿日期：2014-10-25 The Boundary of Financial Accounting and Management Accounting—— An Interpretation Based on Social Time Theory XU Jin-ye Abstract： There is now an idea home and abroad that financial accounting is external accounting while management accounting is internal accounting. The reason for this idea is the disregarding of economic business time. Influenced by absolute space-time theory, people think time is an external variable of accounting instead of an internal variable. However, different from the physical time, the social time is integrated with social activities. Based on the point view of social time, there are not only past economic activities but also future economic activities in enterprises. As the information system reflects economic activities in enterprises, accounting reflects not only past activities but also future activities. Nowadays, accounting has developed into two types: financial accounting and management accounting. The former is the past-oriented accounting which reflects past economic activities of enterprises and adopts the historical cost method to fulfill the goal of accountability. The latter is the future-oriented accounting which reflects future economic activities of enterprises and adopts the fair value method to fulfill the goal of decision usefulness of accounting. Keyword： financial accounting; management accounting; past-oriented accounting; futureoriented accounting; Received： 2014-10-25 一、引