论会计学的经济学属性

The Economics Attribute of Accounting

会计学的学科属性至今依然十分尴尬:一方面会计学归属于管理学,但另一方面会计学的研究又深度依赖经济学。作为会计学的基础理论问题,学科属性决定着会计学是否能持续健康地发展。除了公认的管理学属性外,会计学还具有经济学属性。本文系统阐述了会计学具有经济学属性的大量现实证据,对会计学的经济学属性进行了理论论证。

Up to now,Accounting's discipline attribute is still in an awkward situation:on one hand,we attribute accounting to Management,on the other hand,accounting research depends on Economics deeply.As the basic theory issue of accounting,discipline attribute determines whether accounting can develop continually and healthy.This paper assumes that accounting has economics attribute except the generally accepted management attribute.The paper first states systematically the vast realistic evidence about accounting's economics attribute,then reasons theoretically accounting's economics attribute