会计变革与经济效率：基于会计思想史的角度

财务会计是确定企业经济效益的工具。在企业外部，通过财务会计提供的企业利润信息，借助资本逐利天性，引导投资者的理性决策，客观上“自发地”实现社会资源的配置效率。在企业内部，经营者通过会计提供的利润信息，决策并引导资源在产品之间的有效率配置和有效率生产。因此，会计就是一个服务于提高经济效率的工具。当一个时期的会计能够满足实现提高经济效率的需要，它就对经济发展起促进作用；反之则会扭曲资源配置，阻碍经济发展。会计确定企业利润的方法，一定要与不同时期经济发展状况相适应，以满足合理引导资源配置、提高经济效率的需要，这是促进会计变革的根本动力。功利性利用会计未尝不可，但如何成功地功利性利用会计，是一个需要继续研究的问题。

Accounting Innovation and Economic Efficiency: Based on the History of Accounting Thought

Financial accounting is a tool to determine the economic benefit of a company. It provides financial information of a company to guide the investors to rationally make decision from external by the profit driven nature of capital, and spontaneously achieve the allocation efficiency of the social resources. Inside the company, managers also can allocate resource under the guide of the informant providing by accounting reports. So financial accounting is a tool to improve economic efficiency. If accounting meets the needs to improve economic efficiency, it is believed to promote economic development. If not, it is thought to distort the allocation of resources and hinder economic development. The method for financial accounting to determine income should be compatible with the economic development. To improve economic efficiency more and more is the fundamental incentive to accounting innovation. How to achieve the utilitarian use of accounting is a issue that need much further study.