我国会计制度变迁理论研究综述  

Summery of the Research of Accounting System Change of Our Country

作　　者：王保忠[1] 黄解宇[2] 王保庆[1] 

机构地区：[1]运城学院,山西运城044000 [2]山西财经大学管理科学与工程学院,山西太原030006

出　　处：《财会通讯（下）》2009年第6期3-6,共4页Communication of Finance and Accounting

基　　金：2007年山西省高等职业教育教学研究与实践项目“新时期高职教育人才培养模式的比较研究”(项目编号20071203)资助

摘　　要：本文在相关学者研究成果的基础上,对我国会计制度变迁的理论研究在理论基础、变迁主体、变迁动力、变迁特征等方面进行了评述。认为会计制度变迁的理论基础包括新制度经济学和马克思主义经济学,二者不应偏颇;我国会计制度变迁的一个重要特征是以需求诱致为基础的供给主导型变迁,这一特征表明了变迁的主体是政府,变迁的动力是社会经济发展的客观需求。Since the founding of new China,Chinese accounting system has undergone several important stage and many accounting scholars has done some theory research with practice. This article reviews such aspects as in theoretical foundationthe, main of the change,changes driving force and changes characteristics on Chinese accounting system theoretical research based on the relevant academic research results and puts up with some points of myself. Finally the author indicates some problem that should be research deeply on accounting system change.

关 键 词：会计制度变迁 新制度经济学 变迁动力 变迁特征 

分 类 号：F233[经济管理—会计学]