本文围绕会计与财务研究宏观与微观关系进行分析,综合国内外著名经济学家的研究结论,提出了会计与财务研究的新视角-宏观向微观的传递,指出了宏观因素影响微观企业的机制,并将宏观因素分为两大方面,阐述宏观因素影响微观企业行为的意义,建议深入研究寻找宏观因素影响微观企业行为的可行性规律。 This paper analyzes the relationship between macro and micro relationship between accounting and financial research, integrates the research conclusions of well-known economists at home and abroad, and proposes a new perspective of accounting and financial research—macro to micro-transmission, pointing out the mechanism of macro factors affecting micro-enterprises. The macro factors are divided into two major areas. The significance of the macro factors affecting the micro enterprise behavior is elaborated. It is suggested that in-depth studies should be conducted to find out the macro factors that influence the micro-enterprise behavior.