A Research On Accounting Value

Accounting is the result of the social activities. With the development of the economy and improvement of the human' s knowledge, the accounting also has obtained great improvement and got closer to perfect every day. The former accounting theory and accounting practice have proved that the theory of accounting value was neglected by people. And people don' t know the theory of accounting value exactly and often get confused. This paper intends to do some research in the basic issues of accounting value in order to contribute to the development of the accounting theory.This paper first explicates the concept of "value" from the viewpoint of economy: It tells the differences between the former thinker of classical political economy and the classical political economists on the attitude of the value. And then it shows the different attitude between the Marx's labor value theory and the modern mainstream western economist' s understanding of value, including the understanding and view of the value from the scholar of our country.Then the author makes the evolvement of the conception of the accounting value as the center of this paper. It memorizes the birth of the accounting value, the improvement from keeping records by tying knots to the value of material object, the change from the value of material object to monetary value, the advance from the existing of the two values to the monetary value. We can find out the trend of the accounting value. Besides this, the author also meditates the labor value and points out the problem to measuring the new accounting element that comes with the progress of the age and the evolution of the market economy.The author proposes the concept of "accounting value" and defines the relevant basic issues of the accounting value in the following explanation. The author considers that accounting value means the reflection and behavior of the accounting subject to the accounting object. It is the foundation for the accounting subject to learn the accounting object. Its essential meaning lies in the dynamic behavior and expression to the existence of the accounting object. It also can be thought to be the dynamic behavior to the resource that the accounting subject has controlled in certain time and space. The basic factors that influence accounting value include time, space, subject and object. These four factors have determined the main aspects of accounting value. And the dynamics, subjectivity, three-dimensions, complexity have made accounting value to be uncertain.The author then differentiates the common values, such as input value and output value, historical value, current value and value in the future. In the last, the author makes the evolvement of accounting value as thecenter and summarizes the five major laws of accounting value: progress from value of material object to monetary value, progress from historical value to future value, progress from static value to dynamic value, progress from one-dimensional value to three-dimensional value, progress from one value to plural value.According to the analyses, the paper proposes the application of the plural accounting values at last. The authors points out the necessity and possibility to the plural accounting value and sets up the framework of the plural accounting value. Basing on the traditional accounting values, the author also proposes the risk value, utility value, rare value, saving value, stopping value and whole value, etc. The form of accounting value matrix was offered in the paper. By doing this, the author creatively sets up the theory about the accounting value channel, which means that different users can choose information themselves, according to different accounting values. Finally, this paper intends to make the accounting value channel into reality in order to benefit the accounting practice.