经济史视野的会计史研究

会计史与经济史具有密切的关系.本文从经济史的视野,对现代会计学形成前的会计史上的三个问题,即原始会计、从单式簿记到复武簿记、从复式簿记发展为会计学的起点,进行初步的探讨.     

民国经济史

作者从国家制度对经济发展的影响这一角度,分析了民国经济发展、民国的农村经济,以及民国商业、交通运输业、金融等。作者通过对民国经济史的检讨,向我们提供了一个“大历史”的视野范畴。     

The Australian Economy on the Hinge of History

The article traces the origins of the Australian economic crisis of the 1980s, and suggests that many problems can be related to the special character of the country's long-term economic development. The dominance of two exceptional commodities, wool and gold, created a remarkably high standard of living in the nineteenth century. But there were dangers. High labour productivity was achieved without the underpinnings of modem technology, and it was difficult to achieve sustained industrialisation from a high income base in a small, open society. Further, the efficiency of traditional commodity production helped create an inward-looking urban-industrial sector. Gradually fundamental change in the composition of global trade has marginalised Australia's traditional export sector. The urgent need now is for an aggressive exploitation of the country's considerable resources in science and technology. If this is achieved the 1980s could see a basic shift in Australia's economic history.     

Testing Alternative Hypotheses in Economic History

This paper employs a statistical technique comparing non-nested quantitative models in order to address an important problem in economic history, namely, the appropriate role of microeconomic models in historical analysis. Discussion proceeds by example. As described in the paper, three research groups have offered explantations of the shift from corn to cotton production in the post-bellum US South but because their research methods are different, it is difficult to evaluate them effectively. This paper suggests a method for comparing them. The method is based on the Neyman–Pearson likelihood ratio and proceeds by focusing on the three groups’ models of crop choice, in turn hypothesizing each model as ‘truth’, and testing all other against it. Though restrictive in its own right, this excercise suggests one data-oriented approach to all-too-common problem of model proliferation in economic history.     

现代性与经济史研究

到目前为止,有关现代性理论的研究主要集中在哲学、社会学以及比较文学领域.本文在已有研究成果的基础上,将现代性理论引入经济领域,认为现代性在个体观念及行为模式方面,体现在理性和个人主义上;现代性在资源配置问题上,体现在社会治安、法律秩序、财产保护和产权界定等方面.这些问题的解决都会通过影响现实经济生活中的生产要素投入,进而作用于该社会的经济产出,使该社会经济体可能持续处于变化之中,使不同的社会经济体可能呈现出不同的发展状态、实现不同的增长速度.将现代性理论引入社会经济领域,这为分析现实生活中的经济变化提供了一个崭新的视角,为理解经济现象、进行经济史研究提供了一个独特的分析框架.     

经济解释范式:经济思想史中的又一次综合

张五常经济学以新古典经济学的个人争取利益最大化为内核,加上新制度经济学的交易费用、产权与契约等约束条件作为保护带,推导出一系列可验证的理论假说,从而得到一般化的经济解释范式。它继承了穆勒范式和马歇尔范式的"稳定性偏好与理性选择"前提假设,又增加了"科斯革命"中的交易费用约束,因此,其解释能力远远超过了萨缪尔森范式和新凯恩斯范式。经济解释范式与穆勒范式、马歇尔范式、萨缪尔森范式和新凯恩斯范式一样,都应该是经济思想史中的一次重要综合。