试论会计三维价值结构的构建

企业会计是以价值运动为具体反映对象的技术活动,并以此作为镜象折现出特定范围内的社会经济生活。文章分析了传统会计反映对象的二维价值结构及其缺陷,并以马克思劳动价值论对商品的价值分析为基础,在会计中引入价值的劳动维度,试图构建＂劳动=资产=权益＂的三维价值结构,使会计活动能在更多层面上对主体的价值运动进行全面而充分的反映,完善和拓展会计的功能。

On the Construction of Accounting Three-dimensional Structure

Enterprise accounting is a kind of technical activity that takes the movement of value as a concrete reflected object,and then takes it as mirror image to reflect certain social economical life.This paper analyzes the two-dimensional value structure and drawbacks of traditional accounting,based on the value analysis of goods according to Karl Marx＇s theory of labor value,introduced labor dimension of value in accounting,tries to construct three dimensional value structure of ＂labor= property=rights and interests＂,makes accounting activities completely reflect subject＇s value movement on more levels and perfects and expands the functions of accounting activity.