【摘要】：羅納德·H.科斯是20世紀(jì)頗具影響的經(jīng)濟(jì)學(xué)家。作為新制度經(jīng)濟(jì)學(xué)的奠基人物,其理論觀點對20世紀(jì)經(jīng)濟(jì)理論乃至整個社會科學(xué)領(lǐng)域諸多學(xué)科的發(fā)展發(fā)揮了重要作用�？扑乖鴮戇^一篇題為《會計學(xué)與企業(yè)理論》的自傳性文章,從一個特殊的側(cè)面對其理論研究進(jìn)行了闡釋。在科斯自己看來,他的生活際遇,包括理論研究中的一切,皆源自種種幸運與眾多的偶然。科斯之所以會從眾多研究者中脫穎而出并獲得極大成功,會計學(xué)與理論研究的生活背景及對成本觀念的特別關(guān)注是一個關(guān)鍵。因為這一關(guān)注,使他有了與眾不同的視野,也有了較為特殊的分析問題的方法,其中至為關(guān)鍵的,則是在研究宏觀問題時始終堅持微觀的考察,強(qiáng)調(diào)以調(diào)查及實際數(shù)據(jù)為基礎(chǔ)的經(jīng)驗研究,并因此而有了特殊的成本觀念及對它的一貫堅持。
[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.
【作者單位】： 西北師范大學(xué)經(jīng)濟(jì)管理學(xué)院;中國人民銀行白銀市中心支行;
【分類號】：F091.349
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本文編號：2119863