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September 30, 2013，"China Social Sciences" published Mr. Wu Daxin's "Ronald & Middot; Kos's & ldquo;，Detailed sorting out the research career of the Nobel Prize winner of the Nobel Prize in Economics in the 1991 Nobel Prize in Economics，It is pointed out that Kos, who was born in law, was because of the influence of the teacher Prant，Start with accounting research，Open the & ldquo; corporate black box & rdquo;，opened a new field for the research of economics theory。Mr. Wu’s article on the prejudice of the scholars engaged in economic theory research，Provided very useful suggestions。But the view of accounting theory is part of the theory of corporate theory & rdquo;。

    In the academic world，Enterprise theory is an important part of economics theory，Inference this inference，Accounting theory should also be part of the theory of economics。So，Is the accounting theory part of the theory of economics? answer this question，It has the role of the original clear source for today's Chinese accounting theory research，It can be further sorted out from the aspects of history and logic。

Accounting theory is born in economics theory

From the perspective of historical development，Origin of Hyundai Accounting bet365 live casino games & LDQUO; Duplet Bookmark & ​​RDQUO;，The background generated is，After the Roman Fa -rejuvenation campaign, the commodity economy prosperity of Zhucheng State in northern Italy。November 1, 1494，Italian missionary Luca & Middot; Luca Pacioli's "Mathematics" published in Venice。The third part of the book is "Book Theory"。The advent of "Book of Books"，The starting point of the research of modern accounting theory is generally considered to be the theory of modern accounting theory。Instead of economics，1776 Adam & Middot; Smith's "National Wealth Theory" was published，It marks the birth of the theory of economics，More than 280 years later than the birth of accounting theory。Enterprise theory as a branch of economics theory，The source of its theoretical is calculated from the paper published in 1937 Coses "The Nature of the Enterprise"，It is more than 440 years later than the accounting theory。So，From the perspective of historical development,，The birth of accounting theory is far earlier than the theoretical theory of economics and corporate theory as a branch of economics theory。

Why modern accounting theory was born in Venice at the end of the 15th century，Not other countries and regions? This needs to sort out the development logic of modern accounting theory。Very true，Modern accounting theory is generated in the commodity economic environment，But only the commodity economy，It is not enough to produce bet365 live casino games the methods and theories of modern accounting。The development and prosperity of the commodity economy in northern Italy，It has its more important historical background，That is, the Roman Fa Fa Revival Movement in Bologna, Italy at the end of the 11th century。Marx pointed out，& ldquo; When industrial and commercial & mdash; & mdash;，Subsequently in other countries & mdash; & mdash; further developing private ownership，The detailed Roman Private Law was immediately recovered and the prestige & rdquo;，& ldquo; This kind of development is based on the Roman codes in all countries & rdquo;。So，From the perspective of theoretical development logic，The generation of modern accounting theory is not just due to the development of the commodity economy，It is not just an invention of a special bookkeeping method (because the commodity economy and mathematics methods exist thousands of years ago)，Instead, it is derived from the theory of civil and commercial law based on Roman law。With the development of the commodity economy，Modern Accounting Theory Gradually Terminal Civil and Commercial Law Rules、Accounting method、Calculation technology and application principles are unified。The higher the degree of institutionalization，The higher the degree of unity，The higher the theoretical level, the higher the theoretical，The quality of accounting information is better，The more complete the protection of property rights based on accounting Bet365 lotto review information，The role of the law of market economy, the greater the role。

Chinese accounting theoretical research should be moreFocusing on the improvement of the rules system

Countries that have completed industrialized，Accounting theory involves only the analysis of various economic activities and the improvement of its details，The development of accounting theory seems to have no big breakthrough，The reason is that the theory and practice of the civil and commercial law of the Western industrialized country，Based on the promulgation of the German Civil Code more than a hundred years ago，Basically mature and stable，The research framework of accounting theory also stabilizes it。Not many breakthroughs in accounting theories in Western developed countries，Does not mean that accounting has no theory，Non not it means that accounting is available。The international financial crisis began in September 2008，From the perspective of control，Its direct reason is due to the poor supervision of various complex derivative financial tools for investment banks，Can't correctly confirm various accounting information、Demonstration of measurement and report、false and imperfect。

In the context of globalization，China is still in the process of industrialization today。The process of industrialization in China should not be regarded as a process of improvement of economic and structural improvement，From the theoretical point bet365 Play online games of view，It should be regarded as a process of progress of rules，is to gradually establish a modern property system、& ldquo; process of protecting people's property rights & rdquo;。In our country，Accounting rules and methods as part of a modern property right system，Its theoretical research should pay more attention to the accounting rules of the transition period、The field of accounting system and accounting ethics，This is also the value of the accounting theory as one of the social sciences。Scholars engaged in accounting theory research need to learn more、Follow and Discussion，Not only quantity model、Economic Theory，And the knowledge of civil and commercial law。As Kos's favorite Professor Miller's words during his lifetime: & ldquo; China does not lack economics，What is missing is the law。& rdquo; Chinese accountants need to understand the economic problems of metaphysics，What systems and organizations are there，used to ensure the transaction of goods，What kind of impact of institutional changes will have on people's behavior, etc.，Focus on the history and logic of accounting theory。Accounting theoretical research is not value neutral，Instead, it has a clear value orientation，& ldquo; Protection of people's property rights & rdquo;。Such accounting theoretical research can make greater contributions to the modernization process of China。

In short，Accounting theory and economics theory, bet365 best casino games although they were born in the context of the modern commodity economy，But accounting theory is not part of the theory of economics。From the perspective of historical development and theoretical logic，The source of accounting theory is the theory of civil and commercial law。Contemporary Chinese economists If you want to leave & ldquo; blackboard economics & rdquo; (Kos)，closer to reality，Realize greater academic research value，I should understand some accounting theory and accounting methods，Know how the company's transactions or matters have become the accounting information，How the accounting information is confirmed and disclosed。Only this，On some major theoretical issues，Improved efficiency of state -owned enterprises、Investors on the protection of investors in the capital market、Comparison of corporate innovation behavior，Even negotiations in the free trade zone，Only to have a deeper understanding、More deep analysis、More reliable indicator design and model establishment，can we get a more valuable point of view。

(Author Unit: Institute of Industrial and Economics of the Chinese Academy of Social Sciences)

    Please indicate the source:China Social Science Online