聂娜+张若楠

摘要： 财务会计与经济学联系紧密，要想对财务会计理论做到熟知，必然也需要对经济学理论做到深入了解，只有将二者结合起来才能够促使对财务会计理论达到通透掌握。文章中，主要以此为出发点，以《国富论》为例证，借助于经济学理论以及企业市场经济相关理论实践，对财务会计进行重新解读，探讨其本质属性及特点。首先是对亚当·斯密所提出的相关经济学理论进行简要介绍，从而引申出财务会计的概念解释，并从市场、企业双重角度出发对此概念进行详尽阐述，由此得出以《国富论》中所著的相关经济学理论是财务会计相关理论得以发展的前提基础这一结论。

Abstract： Financial accounting and economics are closely related. In order to be familiar with the theory of financial accounting， it is necessary to make an in-depth understanding of the economic theory. Only by combining the two can we master the financial accounting theory. In this paper， the author takes Wealth of Nations as an example， and makes a reinterpretation of financial accounting by means of economic theory and theoretical practice of enterprise market economy， and discusses its essential attributes and characteristics. First of all， the relevant economic theory put forward by Adam Smith is briefly introduced， which leads to the interpretation of the concept of financial accounting， and elaborates this concept from the perspective of market and enterprise. It is concluded that the relevant economic theory in Wealth of Nations is the basis of the development of financial accounting theory.

关键词： 国富论；财务会计；企业；市场

Key words： Wealth of Nations；financial accounting；enterprise；market

中图分类号：F234.4 文献标识码：A 文章编号：1006-4311（2017）32-0166-02

1 亚当·斯密《国富论》的经济理论

亚当·斯密 （Adam Smith）可谓是世界上最为著名的经济学家，《国富论》这一著名著作就是由其创作，该书于1776年正式创作完成，主要论述了市场经济运行的平等竞争，该书的问世对于经济学界来说具有重要意义，从此开始，经济学开始被视为一门独立学科。

《国富论》一书主要是对市场经济运行规律的深入揭露，具有划时代的进步意义，其对过往的诸多错误经济理论观点进行否定，反对土地是价值的主要来源这一观点，针对旧商学说中所提出的国家贮存金币的重要性也给予了严厉批驳，其指出劳动才是最有价值最为重要的。劳动分工是生产扩大、生产力……