经济学理论与会计思想发展——马克思、凯恩斯、科斯的理论观点对会计学的影响

Economics Theories and the Development of Accounting Thinking The Effects of Economics Theories by Marx,Keynes and Coase on Accounting

马克思主义经济学、西方经济学、新制度经济学对会计学产生了重要的影响。马克思主义经济学对会计本质、会计职能等会计学基本理论的研究起了基础性作用;西方经济学对实证会计研究方法的产生起了推动型的作用;新制度经济学对产权学派的兴起产生了创建性的影响。经济学理论对会计学的影响,使会计学不断丰富和发展,出现了帝国主义趋势。

Marxist economics, western economics and the new system of economics all have great influence on accounting. Firstly, Marxist economics has played a basic role in the research on its essence and function of accounting. Secondly, western economics has promoted the research method of demonstration in accounting. Thirdly, the new system of economics is of help in the establishment of the property school of accounting. Such influences have greatly enriched and promoted the development of the theories of accounting, presenting the trend of account- ing imperialism.