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会计赋能新质生产力：作用机制与实践路径

Accounting Empowering New Quality Productivite Forces: Mechanism of Action and Practical Path

Progress in Social Sciences / 2025,7(8): 669-672 / 2025-09-02 22 15

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• Authors: 伍娜
• Information:

  上海工商外国语职业学院，上海

• Keywords:
  New quality productivite forces; Data assets; Accounting Standards
  新质生产力; 数据资产; 会计准则
• Abstract: The new quality of productive forces is the Sinicization and modernization of relevant theories in Marxist political economy by the Party, and it has distinct characteristics of The Times. To understand the intrinsic connection between the essence of accounting and new quality productive forces from different dimensions such as value management, information systems, cybernetics, contract supervision mechanisms, and social construction theories, and to grasp the mechanism by which accounting empowers new quality productive forces based on the two fundamental functions of accounting. This paper expounds the practical paths of accounting in promoting the development of new quality productive forces from three aspects: promoting the integration of finance and taxation in the accounting industry, enhancing the adaptability of accounting revenue standards in the context of the digital economy, and promoting the recognition and measurement of data elements. 新质生产力是党对马克思主义政治经济学中相关理论的中国化、时代化，具备鲜明的时代特征。从价值管理、信息系统、控制论、契约监督机制、社会构建论等不同维度认识会计本质与新质生产力的内在联系，基于会计两大基本职能理解会计赋能新质生产力的作用机制。从推进会计业财税融合、提高数字经济背景下会计收入准则的适应性、推进数据要素的确认与计量这三个方面阐述会计助力新质生产力发展的实践路径。
• DOI: https://doi.org/10.35534/pss.0708113
• Cite: 伍娜．会计赋能新质生产力：作用机制与实践路径［J］．社会科学进展，2025，7（8）：669-672.