经济学理论对会计学研究的渗透

在现代会计研究领域,会计学研究与经济学理论的连接越来越密切。从经济学角度解释会计目标和全面收益理论、用经济学观点研究会计准则、以经济学立场剖析会计诚信缺失以及将经济学的实证方法用于会计学研究等等,经济学对会计学研究的支持加深了会计学研究的深度,会计学研究对经济学的应用拓宽了会计研究的广度。正确处理会计学研究与经济学理论的关系,有助于进一步提升和推进会计理论研究,更好地为会计实务服务。

Economics Penetrates Into The Study of Accounting

In the studies of modern accounting, both in the studies in China and abroad, as well as the applications of Marxists economic theory and the use of western economics today, the connections between the studies of accounting and the economic theory is becoming closer and closer. Making explanations to the accounting target and the comprehensive income theory from the angle of economics; studying the accounting standards from the point of view economics; analyzing the credit losses from the position of economics and applying the evidence proof method in the studies of accounting etc., all this proves that the support of economics increases the depth of the Studies of accounting, the application of economics in the studies of accounting broaden the vision of accounting studies. The conclusion is that the correct application of economics in the studies of accounting will help to promote the studies of the accounting theory, and will serve good for the accounting practices.