經(jīng)濟(jì)學(xué)范式變遷與管理會(huì)計(jì)創(chuàng)新驅(qū)動(dòng)
財(cái)會(huì)通訊
頁(yè)數(shù): 9 2023-10-10
摘要: 經(jīng)濟(jì)學(xué)范式變遷是與新時(shí)代中國(guó)經(jīng)濟(jì)實(shí)踐與理論發(fā)展的創(chuàng)新要求相適應(yīng)的。經(jīng)濟(jì)學(xué)范式變遷會(huì)傳導(dǎo)至微觀領(lǐng)域,并對(duì)管理會(huì)計(jì)產(chǎn)生影響。我國(guó)經(jīng)濟(jì)已進(jìn)入新時(shí)代,面對(duì)新的歷史責(zé)任以及社會(huì)經(jīng)濟(jì)目標(biāo),經(jīng)濟(jì)學(xué)范式需要新陳代謝,努力構(gòu)建具有中國(guó)特色的經(jīng)濟(jì)學(xué)理論與方法體系。為實(shí)現(xiàn)包容、多元的經(jīng)濟(jì)發(fā)展,積極應(yīng)對(duì)并適應(yīng)不同的規(guī)則差異和現(xiàn)實(shí)環(huán)境,需要通過(guò)經(jīng)濟(jì)學(xué)范式變遷引領(lǐng)管理會(huì)計(jì)理論與方法的創(chuàng)新與發(fā)展。經(jīng)濟(jì)學(xué)范式...