Accounting Measurement and Economic Value.pdf
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这份资料名为会计计量与经济价值，从科学视角指出经济学学科存在的痛点：学界难以对经济理论是否符合事实达成共识，根源在于经济价值定义模糊、缺少可靠的经济事项计量基础。资料依托表征测量理论，阐释会计对财富、收益等核心经济价值概念的计量流程，将经济活动划分为交易、转化与结算三类基础事项，以数量、价格及成本价值作为基础计量指标，基于活动成本定义资产、权益与收益等会计概念。资料主张要把经济事项计量理论，和经济系统运行、主体决策理论相互区分，并构建货币经济模拟模型。资料聚焦经济活动价值的计量理论，不深入探讨决策理论，仅举例说明效用理论如何适配客观会计价值计量。
Accounting Measurement and Economic Value From a scientific perspective, the discipline of economics suffers from the drawback that it is often difficult for different observers to agree whether an economic theory corresponds to facts. An important part of this problem is a lack of clarity about what economic value is, as this is information that is common to many theories about economic behavior. The lack of clarity is caused by the absence of a sound basis for measuring economic objects and events. In science, empirical measurement involves assigning numbers to objects and events using an effective procedure. Effective procedures are operational algorithms that, when applied by suitably trained observers, assign the same number to the same attribute under identical conditions. Effective measurement of objects and events enables different observers to agree whether a theory fits the facts and the results are replicable. Conversely, the absence of effective measurement procedures means that a false theory cannot be demonstrated to be empirically false to the satisfaction of different observers. That this is so in economics can be seen by the difficulties of measuring the basic attribute of utility and relating that concept with any precision to measures of wealth and income that have the extensive properties that are assumed in much economic analysis. The consequence of this defect is that knowledge in economics is not accumulated by the scientific process of formulating a hypothesis based on a theory, logically connected to possibly true empirical assumptions, and testing its correspondence to the facts. The application of an effective measurement procedure to economic processes is a necessary condition for this kind of accumulation of knowledge. This resource adopts the approach of the representational theory of measurement to describe the procedures used by accountants in measuring the central economic value concepts of wealth and income. In monetary economies, the basic events of economic activity are exchanges of natural and currency resources, transferring rights between entities; transformations, sequences of input–output relations rearranging objects over time; and settlements, currency exchanges that modify credit levels. These events are valued using the fundamental measures of quantities and prices, and their product, cost-value. This resource describes the accounting procedures that trace the effect of these events on the cost-value and change in cost-value of an economy over time. The central construct used in the valuation of the resources of an economy is the activity cost, founded upon the prices and quantities of elements. The accounting concepts of assets, claims, and income are defined, based on this concept, and measured using standard sequences of currency units. Market values of different kinds are the expected values of distributions of activity cost-values conditioned on different populations of agents acting as buyers and sellers in exchanges. The validity and reliability of measures of asset wealth, claims against asset wealth, and income are judged by reference to logical and statistical criteria. Activity cost-values, measured by observations of social exchange in the physical world, are the ultimate source of all financial value measurement in economics.In my opinion, neither side of this debate—the “Neo-Keynesians” nor the “Neo-Classicists”—had a clear idea of what was meant, in an operational sense, by the economic value of the system, as a precursor to explaining and predicting its economic behavior. Apart from the need for an effective measurement procedure, to apply the scientific method to economics, theories about the measurement of economic events have to be separated from theories about how and why the economic system behaves as it does over time and, specifically, separated from theories about how agent decision-making in economies impacts our observations of the physical system of the natural world. The separation of measurement from decision-making is reflected in this resource in the analog model of a monetary economy described in Chapter 3. In its reduced form, this is a three-dimensional cube with a base representing the space and time dimensions of the physical world collapsed into processes, partitioning its objects on one axis and time on the other. Economies are stacked two-dimensional structures, each with the same two dimensions of processes and time, onto which are projected only those processes defined by the base of the cube in which the economy has rights. Monetary economies are sets of economic activities, containing rights in such projected processes. Measurement of economic activity takes place by observing and recording the values of the rights exchanged. The flow of information in accounting measurement is from the natural world to the different, stacked economies and between those economies. Accounting measurement does not interfere with the natural world. In contrast, decision-making and consequent actions of agents on behalf of economies does interfere with the physical world. It produces signals sent from economies with rights in objects to the physical world, so that the arrangement of objects in products is altered from what it would otherwise have been in the natural order of things. This resource, therefore, in constructing a measurement theory about the value of economic activity, is about recording how signals emanating in the natural world affect the value of rights exchanged between economies. In contrast, theories about agent decision-making seek to explain and predict how signals emanating from economic activity interfere with the processes of the physical world. Decision theories are not within the scope of this resource, except, as in Chapter 5, to illustrate how the concepts of utility theory, in exchanges between economies, can be adapted to use objective accounting measurements of economic value.

1. Perspectives 1
1.1 Theories and Models          1
1.2 Axiomatic Theories          . 3
1.3 Measurement Theory          4
1.4 Measurement in Economics        5
2. Introduction 7
2.1 Summary of Chapter Contents       8
2.1.1 Fundamental measurement ......... 8
2.1.2 Activity costs          12
2.1.3 Quantities and prices        14
2.1.4 Accounting statistics        15
2.2 Origins              16
3. Fundamental Measurement 19
3.1 Informal Summary of the Axiomatic Framework  . 19
3.2 An Analog Model of the Economy      293.3 Proofs              34
3.4 Measurement Techniques         74
3.5 Accounting Concepts and Terminology     78
3.6 Accounting Records          82
3.7 Concluding Remarks          86
4. Activity Costs 89
4.1 An Activity Cost Model of an Economy    . 90
4.1.1 Exchange events         . 97
4.1.2 Settlement events         104
4.1.3 Transformation events       . 106
4.2 Processes             112
4.2.1 Mass and quantity measures in natural
processes           . 118
4.2.2 Currency products        . 122
4.3 Activities             123
4.3.1 The relationship between activities
and processes          124
4.3.2 Rights packets and the classification
of activities          . 130
4.3.3 Activity cost-value and income
measurement          . 135
4.4 Levels of Aggregation          150
4.4.1 Micro-level accounting       . 152
4.4.2 Macro-level accounting       . 153
4.5 Appendix: Numerical Example of an Economy   165
4.5.1 Model structure         . 168
4.5.2 Parameters and starting values of incomplete
activities           . 169
4.5.3 Sequence of exchange, transformation and
settlement           172
4.5.4 Imports of natural resources and exports of
currency resources         172
4.5.5 Transformations         . 176
4.5.6 Exports of natural resources and imports of
currency resources         178
4.5.7 Settlement           179
4.5.8 The calculation of income, assets,
and claims           181
4.5.9 Financial statements        185
4.6 Concluding Remarks          1905. Prices and Quantities 193
5.1 Offer Acceptance Theory         194
5.1.1 Price and quantity distributions     195
5.2 Models              199
5.2.1 Acceptance functions        199
5.2.2 Offeror probability distributions     203
5.2.3 Derivation of demand-and-supply curves  . 205
5.2.4 Buyer as offeree         . 206
5.2.5 Seller as offeree         . 207
5.2.6 Graphs of the demand-and-supply curves  . 208
5.3 Dynamic Considerations         211
5.3.1 Stability measures         212
5.4 Concluding Remarks          220
6. Accounting Statistics 223
6.1 Deterministic Nature of Fundamental
Measurement            224
6.2 Derived Accounting Measures       . 226
6.3 Income              227
6.3.1 Definition of income        . 228
6.3.2 Expected value and variance of population
income            233
6.3.3 Expected value and variance of estimated
income            242
6.3.4 Capitalization and depreciation
adjustments          . 251
6.4 Market-Values            253
6.4.1 Definition of market-value      . 253
6.4.2 Additivity of market-values and goodwill  . 255
6.4.3 The relationship between ratio-scaled
economic values         . 259
6.5 Concluding remarks          264
7. Conclusion 265
7.1 Summary             267
7.2 Reflections             272
Bibliography 275
Index 281

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