关于建立《会计经济学》的探讨

Research on Establishment Accounting Economics

在现实生活中,经济学在各方面的运用,也扩张到在会计工作之中,从而为建立《会计经济学》创造了有利的条件,并提出了客观的要求。同时,建立《会计经济学》也是可能的。应依据经济理论,结合会计特点创新与借鉴,建立《会计经济学》;建立《会计经济学》是一个过程,需要在会计实践中逐步探索与发展。

In the real life, economics is applied in each respect. Its applying is expanded to the accounting work, which provides favourable condition for establishing accounting economics and brings forward the objective need. In the other hand, it is possible to establish accounting economics. Accounting economics should be established according to economic theory, integrated with the character of accounting, based on innovation and use for reference. It is a process to establish accounting economics, and need groping for in the accounting practice gradually.