“熊彼特陷阱”及其超越——会计学与经济学的互动共生关系再造

“Joseph Schumpeter Trap” and Its Surmounting: Reconstructing the Interactive Symbiotic Relationship between Accounting and Economics

"熊彼特陷阱"是指创新动力消失。如何超越"熊彼特陷阱"是现代社会经济发展过程中迫切需要破解的谜题。在聚焦并购会计变迁及经验教训及对20世纪社会经济发展现实分析的基础上,揭示了熊彼特创新及"熊彼特陷阱"形成的会计制度背景,认为完善并购商誉会计制度,使之真正体现健康的会计与经济互动共生关系,确保价值创造与实体经济发展相统一,是跨越"熊彼特陷阱"切实可行的选择。

"Joseph Schumpeter Trap"refers to the disappearance of innovation impetus. How to surmount"Joseph Schumpeter Trap"is a puzzle to be solved urgently during the process of the development of modern society and economy. On the basis of focusing on M&A accounting changes and the lessons learned and analyzing the reality of social and economic development in the 20 th century, this paper reveals the background of the accounting system formed by Joseph Schumpeter innovation and the Joseph Schumpeter Trap. It holds that a feasible choice to astride"Joseph Schumpeter Trap"is to perfect the M&A goodwill accounting system, making it truly reflect a healthy interactive and symbiotic relationship between accounting and economics, so as to ensure the unity of value creation and real economy development.