会计理论发展的动力:制度创新抑或技术变革?——兼论会计理论研究的路径选择

The Motivation of Accounting Theory Development:Institutional Innovation or Technological Innovation?——Discussions on the Way Choice of Accounting Theory Research

会计理论和制度研究取得了不少的成果,但是信息技术的发展,让我们不得不重新检视这些成果的前沿性与应用价值,特别是会计制度(理论)与会计技术的匹配融合已经或正在成为困扰会计进一步发展的一个瓶颈问题。鉴于此,本文从会计技术变革对会计能力的挑战入手,引入技术经济学和制度经济学的基本理论,在回顾技术变革与制度创新相关理论成果的基础上,得出会计技术创新和制度创新之间相互依赖、互为因果、共同进化的"互动"基本结论,以此为基础,进一步借鉴"管理熵"和物理学中的"互补原理",构造了会计技术与会计制度相关性的基本模型,分析两者互动关系对于会计发展的巨大作用,最后提出了开创会计技术与会计制度融合研究、共同发展的建议和设想。

With the development of information technology, we have to review the frontier and application of the achievements of accounting theory and institution research. The problem of matching and merging accounting institution theory with accounting technology is increasingly serious. Investigating the challenge of accounting technology revolution, importing the theory of technological economics and institutional economics, and based on achievements of technological innovation and institutional innovation, this paper draws the conclusion that accounting technological innovation and institutional innovation are dependent mutually. Further, the paper constructs the model of the relevance of accounting technology and accounting institution, and analyzes the effect on the development of accounting. In the end, we put forward some suggestions on mutual development of accounting technology and institution.