交易成本经济学与管理会计融合研究  

The Fusion Research on Transaction Costs Economics and Management Accounting

作　　者：郭勇[1] 

机构地区：[1]河南牧业经济学院

出　　处：《财会通讯（上）》2015年第2期5-8,4,共4页Communication of Finance and Accounting

摘　　要：管理会计的发展受诸多因素影响,包括经济方面的、科技方面的和社会方面的众多因素,随着经济的发展和社会的进步,理论界对管理会计的定义越来越多,造成了管理会计的混乱。本文从交易成本经济学与管理会计融合的角度,从更微观的层面来研究企业管理会计,以解决正统财务学的理论与现实的缺失。The development of management accounting is affected by many factors.These factors include,science and technology,and social aspects of a number of factors such as the economy.With the development of economy and society,more and more theorists definition of management accounting,Which has resulted in a hodgepodge of the situation.It is confused what about the defilation of the management accounting.The article is trying to study from the perspective of transaction cost economics and management.from a more micro level to study business management accounting,finance theory to solve formal and the reality is missing.

关 键 词：交易成本 管理会计 融合 

分 类 号：F234.3[经济管理—会计学] F069.9[经济管理—国民经济]