经济学对管理会计的借鉴与启示

Practice and Inspiration of Economics to Managing Accountants

通过对国内外学者在管理会计研究中运用相关经济学的频率与比例进行了描述性统计,并总结计量经济学、信息经济学和制度经济学在管理会计研究与应用中的借鉴与启示,对管理会计与经济学日益重要的紧密联系进行基于数据与事实的证明。结果证明:管理会计的研究方法来源于经济学,现代管理会计的应用依据来源于经济学;经济学为管理会计理论与实践出现偏差的原因提供了一种可能的解释。

The author uses related economic knowledge of different countries to give a description of the practice and inspiration of economics to managing accountants. The author has made some research on this subject and the result has shown that the research method of managing accountant is based on economics and economics provides a possible explanaion of difference between managing accountants.