科斯理论的背景及逻辑内核——以《会计学与企业理论》为基础的科斯理论研究解读
发布时间：2018-07-13 15:20
【摘要】：罗纳德·H.科斯是20世纪颇具影响的经济学家。作为新制度经济学的奠基人物,其理论观点对20世纪经济理论乃至整个社会科学领域诸多学科的发展发挥了重要作用。科斯曾写过一篇题为《会计学与企业理论》的自传性文章,从一个特殊的侧面对其理论研究进行了阐释。在科斯自己看来,他的生活际遇,包括理论研究中的一切,皆源自种种幸运与众多的偶然。科斯之所以会从众多研究者中脱颖而出并获得极大成功,会计学与理论研究的生活背景及对成本观念的特别关注是一个关键。因为这一关注,使他有了与众不同的视野,也有了较为特殊的分析问题的方法,其中至为关键的,则是在研究宏观问题时始终坚持微观的考察,强调以调查及实际数据为基础的经验研究,并因此而有了特殊的成本观念及对它的一贯坚持。
[Abstract]:Ronald H. Coase was an influential economist in the 20 th century. As the founder of new institutional economics, its theoretical viewpoint has played an important role in the development of economic theory and social sciences in the 20th century. Coase once wrote an autobiographical article entitled Accounting and Enterprise Theory, which explains its theoretical research from a special aspect. In Coase's own opinion, his fate, including all the theoretical research, stems from all sorts of luck and numerous happenings. Coase stands out from many researchers and obtains great success. The life background of accounting and theoretical research and the special attention to the concept of cost is a key point. Because of this concern, he had a different vision and a more special way of analyzing problems. The most important thing was to always adhere to microscopic inspection when studying macro problems. Emphasis is placed on empirical research based on survey and actual data, and hence a special cost concept and consistent adherence to it.
【作者单位】： 西北师范大学经济管理学院;中国人民银行白银市中心支行;
【分类号】：F091.349
，
本文编号：2119863
[Abstract]:Ronald H. Coase was an influential economist in the 20 th century. As the founder of new institutional economics, its theoretical viewpoint has played an important role in the development of economic theory and social sciences in the 20th century. Coase once wrote an autobiographical article entitled Accounting and Enterprise Theory, which explains its theoretical research from a special aspect. In Coase's own opinion, his fate, including all the theoretical research, stems from all sorts of luck and numerous happenings. Coase stands out from many researchers and obtains great success. The life background of accounting and theoretical research and the special attention to the concept of cost is a key point. Because of this concern, he had a different vision and a more special way of analyzing problems. The most important thing was to always adhere to microscopic inspection when studying macro problems. Emphasis is placed on empirical research based on survey and actual data, and hence a special cost concept and consistent adherence to it.
【作者单位】： 西北师范大学经济管理学院;中国人民银行白银市中心支行;
【分类号】：F091.349
，
本文编号：2119863
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