科斯理论的背景及逻辑内核——以《会计学与企业理论》为基础的科斯理论研究解读

The Background and Logical Essence of Coase's Theory——An Explanation of Coase's Theory Based on "Accounting and the Theory of the Firm"

罗纳德·H.科斯是20世纪颇具影响的经济学家。作为新制度经济学的奠基人物,其理论观点对20世纪经济理论乃至整个社会科学领域诸多学科的发展发挥了重要作用。科斯曾写过一篇题为《会计学与企业理论》的自传性文章,从一个特殊的侧面对其理论研究进行了阐释。在科斯自己看来,他的生活际遇,包括理论研究中的一切,皆源自种种幸运与众多的偶然。科斯之所以会从众多研究者中脱颖而出并获得极大成功,会计学与理论研究的生活背景及对成本观念的特别关注是一个关键。因为这一关注,使他有了与众不同的视野,也有了较为特殊的分析问题的方法,其中至为关键的,则是在研究宏观问题时始终坚持微观的考察,强调以调查及实际数据为基础的经验研究,并因此而有了特殊的成本观念及对它的一贯坚持。

Ronald H Coase was an influential economist in the 20th century and was the founder of the new economic system,whose theoretical points had great effect on the 20th economical theory and many other fields in social science as well.However,the arguments are controversial as to Coase s theory.Generally speaking,many studies focused more on his two critical papers and the concept of "transaction cost " and "Coase s rule" and less on his theoretical research.In fact,before he won the Nobel Prize in 1990,he wrot...