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随着中国经济持续稳定增长和新制度经济学兴起,国内相关经济学者更加关注中国经济增长与制度之间的相互影响,目前关于中国经济增长与国家会计制度系统之间内在联系的研究理论成果较少,本文基于最新制度经济学理论和方法,从会计制度交易费用和产权会计制度双视角,进行国家会计制度下的中国经济增长作用机理探究,最后建设性提出推进我国经济增长与国家会计制度体系协调发展建议。希望本文对于中国经济增长与国家会计制度体系构建探究,能为进一步实现我国经济稳定发展和会计制度完善性建设,提供一定有参考价值的意见。
With the continuous and steady growth of China’s economy and the rise of new institutional economics, relevant domestic economists pay more attention to the mutual influence between China’s economic growth and the system. At present, the theoretical research results about the intrinsic linkages between China’s economic growth and the national accounting system This dissertation, based on the latest institutional economics theory and method, probes into the mechanism of China’s economic growth under the national accounting system from the perspective of transaction cost of accounting system and property accounting system. Finally, it constructively proposes to promote the system of economic growth and national accounting system Coordinate development proposals. I hope this article for China’s economic growth and the establishment of a national accounting system to explore, for the further realization of China’s stable economic development and the sound construction of the accounting system, provide some reference value advice.