经济学对会计理论发展的影响

The Influence of Economics on the Development of Accounting Theory

人类社会的会计演进与经济发展是互动的,从会计理论的发展史来看,会计理论已经和正在受到经济学理论的影响,会计理论也愈益从经济学中寻求支撑,并将之转换为会计学理论的基础理论架构。本文通过多角度地考察经济学对会计理论的影响,更进一步认识到经济发展与会计演进的密切关系和经济环境对会计发展的重要作用,通过研究分析笔者认为:一、会计理论研究应力求避免就会计论会计的倾向,用普遍联系的观点指导会计理论研究使其具有更广大的研究背景和更开阔的研究视野。二、在不断加深、拓宽会计研究视野的同时,会计学者还应该更多关注研究具体问题,尤其中国的实际问题。

Accounting evolution and economic development interact with each other. From accounting theory ＂evolution, accounting theory has already been and is still being influenced by economics. This paper explores their interactions and effect of economic environment on accounting theory development. It is believed that the research of the accounting theory should be guided by the view of universal connection and that accounting scholars should not only enlarge their view in research but also focus on practical problems of our country.