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本文认为,市场和企业是组织经济活动的形式,也是组织价值信息传递和价值激励的系统。市场价格机制是在长期市场供求关系作用下而形成的,而会计价值机制是随着企业的发展不断演化,在企业目标引导下组织价值信息传递和价值信息激励,以促成企业目标实现。企业替代市场或取得竞争优势,都是基于相同的原因和两种机制作用的结果,即是通过企业提供的产品或服务的成本低于市场价格而实现的。
This paper argues that the market and the enterprise are the forms of organizing economic activity and the system of organizing the transmission of value information and the value incentive. The mechanism of market price is formed under the function of supply and demand in the long-term market. The mechanism of accounting value is to evolve with the development of enterprises and organize the transmission of value information and value information under the guidance of business goals so as to promote the realization of business goals. The replacement of markets or the acquisition of competitive advantage by enterprises are all based on the same reason and the result of two mechanisms, namely, the cost of the products or services provided by the enterprises is lower than the market price.