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宏观核算起源于微观核算,宏微观协调的工作一直发展不快,需要加强研究。文章首先回顾宏微观核算协调的研究,并且总结了笔者先前的一些宏微观协调研究。然后,重点总结了不同角度的微观主体,涉及微观法律角度、微观经济角度、宏观生产角度。最后,针对宏微观协调的完善,对政府管理与专业教育提出了纲要性的建议,呼吁加强政府统计部门与会计部门的联系、加强会计学与经济学的联系、重新建立宏观经济学的基础。
Macro-accounting originated in the micro-accounting, macro-micro-coordination work has been unhealthy development, the need to strengthen research. The article first reviews the research on macro-micro accounting coordination, and summarizes some previous macro-micro coordination studies of the author. Then, it mainly summarizes the micro-bodies from different perspectives, including micro-legal perspectives, micro-economic perspectives and macro-production perspectives. Finally, aiming at the perfection of macro-micro coordination, this paper put forward the outline suggestion to government management and professional education. It calls for strengthening the connection between government statistics department and accounting department, strengthening the connection between accounting and economics and reestablishing the foundation of macroeconomics.