本文在前人研究基础上,提出了会计与财务研究的一个可拓展领域,即宏观因素对微观企业行为的影响机制。文中将宏观因素分为宏观经济和政治两个层面,描述了一些可研究方面和需要注意的问题。本文认为,在宏观与微观实体紧密结合的环境中,研究宏观因素与微观企业行为可以为当代会计与财务研究提供新视角。 On the basis of previous studies, this paper proposes a scalable field of accounting and financial research, namely, the impact mechanism of macroeconomic factors on micro-enterprise behavior. The paper divides the macroeconomic factors into macroeconomic and political aspects and describes some issues that can be studied and needs attention. This article argues that in the environment of macro and micro entities closely integrated, the study of macroeconomic factors and micro-enterprise behavior can provide a new perspective for contemporary accounting and financial research.