| 会计理论的新视角——基于新制度经济学的分析框架 |
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| 引用本文： | 黄之骏.会计理论的新视角——基于新制度经济学的分析框架[J].财会通讯,2004(8). |
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| 作者姓名： | 黄之骏 |
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| 作者单位： | 暨南大学商学院 广东 |
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| 摘 要： | 本文利用新制度经济学中的科斯定理、代理理论和制度变迁理论对会计学中的会计信息披露、激励制度 设计和会计准则发展三个方面的问题进行了剖析,试图运用新制度经济学的理论框架对会计理论给予全新的阐释。
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| 关 键 词： | 新制度经济学 会计信息披露 激励制度设计 会计准则发展 |
A New Point of View for Accounting Theory -On The Base of New Institutional Economics |
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| Huang Zhijun.A New Point of View for Accounting Theory -On The Base of New Institutional Economics[J].Communication of Finance and Accounting,2004(8). |
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| Authors: | Huang Zhijun |
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| Abstract: | This thesis analyzes the problems of the disclosure of accounting information, the construction of incentive rules and the development of accounting standards through the institutional economics theories. These theories include Coase Theory, Proxy Theory and Institution Change Theory. The thesis hopes to give a new explanation for accounting theory on the base of new institutional economics. |
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| Keywords: | New institution economics Exposure of accounting information Construction of incentive rules Development of accounting standards |
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