如何進(jìn)行會計學(xué)術(shù)研究培訓(xùn)資料(專業(yè)版)
【正文】 實證研究的假設(shè)條件，應(yīng)當(dāng)大致反映經(jīng)濟活動中的各種情況，這樣通過實證模型證實和檢驗后，方具有研究價值。1 如何進(jìn)行會計學(xué)術(shù)研究 ? 李曉慧 ? ? 中央財經(jīng)大學(xué)會計學(xué)院 ? EMail : 2 一、研究思路 ? （ 一 ） 研究的框架 Country Institutions The legal system (the court and the law) The government (regulations, public sector governance) The society (religion, ideology, custom, social norm) Markets Product, labor, manager, raw material, financial capital Firms Firm boundary (vertical integration, diversification) Ownership and control structures Governance structures (accounting, boards of directors, executive pensation, reputation mechanisms) 3 （二） 理論基礎(chǔ) 獨立審計準(zhǔn)則體系 Economics of Property Rights Economics of Transaction Costs Agency Theory 4 ? 、交易成本 ? (1)The Problem of Social Cost （ Coase ， 1960) ? (2)The Exchange and Enforcement of Property Rights(Demsetz, 1964) ? (3)Toward A Theory of Property Rights (Demsetz, 1967) ? (4)Some Economics of Property Rights (Alchian, 1965) ? 、代理成本、公司治理 ? (1)The Nature of the Firm (Coase, 1937) ? (2)Klein, Crawford, and Alchian (1978) ? (3)Transaction costs and the governance of contractual relations (Williamson,
教學(xué)課件相關(guān)推薦
鄂ICP備17016276號-1