新制度经济学视角下会计发展:动因与启示

本文从新制度经济学的视角,从制度、产权和交易费用等角度对会计和会计理论发展史进行分析,认为制度是推动会计和会计理论不断发展的重要动力;经济发展水平决定会计发展水平;产权、交易费用与会计之间内在逻辑的一致性诞生了产权会计学派,公允价值计量是产权会计学派的历史选择。

Accounting Development under New Institutional Economics Perspective:Driving Forces and Enlightenments

Based on new institutional economics, this text makes a perspective about the developing history of accounting and theories from institutions, property rights and transaction costs view. We think that institutions play an important role in driving the developing history of accounting and accounting theories. In addition, the intrinsic unanimity among property rights, transaction costs and accounting produces the Property-Rights-Accounting School. and then , we propose that fair value is a historic choice.