| 我国会计制度变迁理论研究综述 |
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| 引用本文： | 王保忠,黄解宇,王保庆.我国会计制度变迁理论研究综述[J].财会通讯,2009(18). |
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| 作者姓名： | 王保忠 黄解宇 王保庆 |
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| 作者单位： | 运城学院;山西财经大学管理科学与工程学院; |
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| 基金项目： | 2007年山西省高等职业教育教学研究与实践项目“新时期高职教育人才培养模式的比较研究”(项目编号20071203)资助 |
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| 摘 要： | 本文在相关学者研究成果的基础上,对我国会计制度变迁的理论研究在理论基础、变迁主体、变迁动力、变迁特征等方面进行了评述。认为会计制度变迁的理论基础包括新制度经济学和马克思主义经济学,二者不应偏颇;我国会计制度变迁的一个重要特征是以需求诱致为基础的供给主导型变迁,这一特征表明了变迁的主体是政府,变迁的动力是社会经济发展的客观需求。
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| 关 键 词： | 会计制度变迁 新制度经济学 变迁动力 变迁特征 |
Summery of the Research of Accounting System Change of Our Country |
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| Wang Baozhong Huang Jieyu Wang Baoqing.Summery of the Research of Accounting System Change of Our Country[J].Communication of Finance and Accounting,2009(18). |
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| Authors: | Wang Baozhong Huang Jieyu Wang Baoqing |
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| Institution: | Wang Baozhong Huang Jieyu Wang Baoqing (Yuncheng University,Yuncheng,Shanxi 044000,School of Administration Science & Engineering,Shanxi University of Finance & Economy,Taiyuan,Shanxi 030006) |
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| Abstract: | Since the founding of new China,Chinese accounting system has undergone several important stage and many accounting scholars has done some theory research with practice. This article reviews such aspects as in theoretical foundationthe, main of the change,changes driving force and changes characteristics on Chinese accounting system theoretical research based on the relevant academic research results and puts up with some points of myself. Finally the author indicates some problem that should be research de... |
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| Keywords: | Accounting system change Newinstitutional economics Change characteristics |
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