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近些年来,新制度经济学异军突起,一些人把它同宏观经济学、微观经济学相提并论,认为这样才构成当代经济学的完整体系。甚至有人预言,21世纪将是新制度经济学繁荣发展的时代。 在会计理论发展过程中,经济学起到了十分重要的作用。会计学是经济学科的一个重要组成部分。研究会计学问题,如果抛开经济学理论,这种研究便成为无源之水。随着会计学研究的深入,会计学者们开始用各种经济理论来佐证他们的观点,经济学已经受到越来越多会计学者们的青睐。本文试运用制度经济学的分析方法,对目前国内外会计造假问题进行剖析,以便寻找解决这个问题的途径和方法。
In recent years, the new institutional economics has suddenly emerged. Some people compare it with macroeconomics and microeconomics, and think that this constitutes the complete system of contemporary economics. Some even predict that the 21st century will be an era of prospering new institutional economics. Economics plays a very important role in the development of accounting theory. Accounting is an important part of economics. Study accounting problems, if you put aside economic theory, this study will become a passive water. With the deepening of accounting research, accounting scholars began to use various economic theories to support their views. Economics has been favored by more and more accounting scholars. This article tries to use the method of institutional economics analysis to analyze the current accounting fraud at home and abroad in order to find ways and means to solve this problem.