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文章对国内外关于会计盈利水平与宏观经济波动关系的文献进行了梳理,主要从两者相互作用相互影响的角度进行分析,并在最后提出了建议。长期以来,会计学和财务学作为一个研究微观企业行为的学科,与研究宏观经济的学科处于割裂的状态。近年来,随着世界经济的发展,国内外学者逐渐意识到会计与宏观经济的发展存在着密切的关系。
The article reviews the domestic and international literatures on the relationship between accounting profit level and macroeconomic fluctuations, mainly from the perspective of interaction between the two, and finally puts forward suggestions. For a long time, accounting and finance as a disciplinary research on the behavior of micro-enterprises, and the macroeconomic discipline in a fragmented state. In recent years, with the development of the world economy, scholars both at home and abroad have come to realize that there is a close relationship between accounting and macroeconomic development.