社会主义市场经济对会计模式构建的理论要求

本文论述了关于社会主义市场经济对会计模式的要求．首先，讨论了市场经济的一般性及其对会计模式的要求，其一般性主要有平等性、自主性、竞争性和开放性，这种一般性要求会计模式的构建以公平作为出发点、以企业作为独立经济实体为前提、以稳健原则为法宝、以趋向国际化为目标；其次，关于社会主义市场经济的特殊性及其对会计模式的要求．社会主义市场经济以公有制为主体，要求会计模式以“资产＝负债＋所有者权益”的会计平衡式为基础，以反映多层次、多元化的公有制格局；社会主义市场经济的分配关系是以经营收益分配为特点的按劳分配，要求会计模式收益计量为核心，全面贯彻权责发生制；社会主义市场经济以政府调控为主导，要求会计模式强化自身的约束机制

Theoretical demand of the socialist market economy for accounting patterns

The article deals with the demand of the socialist market economy for accounting patterns. First, the author discusses the generality of market economy and its demand for accounting patterns. This generality above all requires equality when constructing accunting patterns. It also demands that the enterprises should be an independent economic entity that the principle of credibility should be assured and that the internationalization should be the goal. Second, the author discusses the characteristics of the socialist market economy and its demand to the accounting patterns. The main body of the socialist market economy is the public ownership, which demands that accounting patterns should take"asset=liability ownership equity"as the basis in order to reflect the diverse and multi level ownership patterns. In the socialist market economy distribution according to work is characterized by apportionment of management income, which demands that the accounting patterns should take profit measurement as the core, and should carry out the accrual principle completely. The socialist market economy regards government control as the main means, which demands that the accounting patterns should strengthen its own restraining system.