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会计学视野中的经济学

阎达五 支晓强
(中国人民大学会计系 100872)

【摘要】经济学理论在会计研究中发挥着重要作用, 已经渗透到了会计学的各个领域。本文对我国与国外会计研
究中经济学理论的状况做了介绍。并举代理理论在会计研究中的应用和人力资源会计研究中对经济学理论的借
鉴, 来说明在利用经济学理论为会计研究所用中要注意深度和广度。会计学视野中的经济学应该是一种解释会
计现象与拓展会计新领域的工具。

【关键词】经济学 代理理论 人力资源会计 会计研究
在会计理论发展的道路上, 经济学扮演着非常重要的角色。从七八十年代的马克思理论到现在盛行
的西方经济学理论, 会计学者们或使用着各种经济理论来佐证他们的观点, 或另辟蹊径, 开拓一片新天
地。但随着经济学帝国主义的滥觞, 会计学者们也在思考: 到底应该如何看待经济学? 在引入经济学理
念研究会计问题时, 经济学的地位到底怎样, 应该如何利用经济学理论来研究会计学? 本文试图结合中
外的会计理论研究状况对上述问题作些分析, 以指明方向, 有益于今后的会计研究。本文将介绍中外会
计研究中对经济学的利用状况, 然后再通过实例说明借鉴经济学应注意深度和广度, 最后我们就未来的
研究提出几点意见。

一、我国会计研究中的经济学
自1980 年以来, 我国的会计研究呈现一片繁荣的局面, 除了纯会计理论的探讨, 也有很多基于经济
学理论的研究。会计研究中对经济学理论的借鉴大体可分为三个阶段:
1980 年到1990 年为第一阶段, 这一阶段会计理论研究中所利用的经济学理论几乎全为马克思主义经
济学。尤为著名的是“过程的控制与观念的总结”, 在谈及会计职能时是必然要引用的。马克思的成本补
偿理论、价值与使用价值理论、资本流通理论等都被学者们从各种不同角度作了诠释。这与当时会计学
者的教育背景密切相关, 绝大多数研究者在学校中只学习了马克思主义经济学。这种情况与当时的客观
环境也是分不开的, 其时的经济学界也都以马克思经济理论作为研究工具, 对西方经济学的研究并未形
成今日之大潮。在这一阶段, 会计学界也引入了西方的一些会计理论, 但这方面的书籍与文章主要侧重
于会计角度的规范论述, 并没有涉及过多的经济理论。不过, 在这一阶段, 会计学界对管理理论、组织
行为学等理论却引入较多, 如“会计管理”的创立以及会计行为学的研究。
1991 年到1996 年为第二阶段。在这一阶段, 会计界逐渐改变了马克思主义经济理论一统天下的局面,
注重了对西方经济学的吸收。《会计研究》1992 年第6 期发表的《科斯定理与会计准则》(刘峰, 黄少安,
1992) 标志着年轻一辈会计学者在吸收经济理论为会计所用上迈出了坚实的步伐。在这一期间, 中国经济
学界正有一股新制度经济学热。所以, 会计学界的论文里也充斥着产权、制度、交易成本等摩登词汇。
1994 年, 会计领域又出现了一大批现代企业制度有关会计问题的研究, 主要动因就是建立现代企业制度
的改革思路。但这一阶段的很多研究都不很深刻, 赶时髦的风气很浓, 关键在于没有对经济理论进行深
层次探讨, 所以对大的方面说的较多, 而没有深入到具体问题上。此时, 也有会计学者介绍实证研究方
法, 瓦茨、齐默尔曼的《实证会计理论》也有了中文译本, 但各种条件所限, 并未全面形成潮流。
1997 年至今是第三阶段。在这一阶段, 实证会计研究逐渐成为了会计研究中的热点, 关于资本市场
的研究成果很多。在《经济研究》杂志上刊载了相当一部分会计文章, 这些会计论文大都是实证会计研
究的文章, 这说明会计学的研究思路、研究方法、研究对象在逐渐为主流经济学界所接受。在实证研究
中, 经济学起着很重要的作用。但我国实证研究刚刚起步, 主要是利用国外成熟的模型来对中国市场做
检验, 所以其中所吸收的经济学大都来自于国外实证会计文献。在这一期间, 企业理论、产权理论、代
理理论、管制理论等得到了会计学者的深入研究, 出现了一些富有创见的成果, 如谢德仁、刘峰用制度
变迁理论解释了会计规则制定权合约安排与会计准则的制订(谢德仁, 1997) 。近年来, 有公司治理理论
又成为了会计学者们利用的主要理论, 在会计论文出现频率很高。总的来说, 今天的会计学者们比较成
熟, 能够较深入地吸收经济学成果, 而不再只是简单地引用概念。

二、国外会计研究中的经济学
国外的会计学者在研究中大量引入了经济学, 无论是财务会计还是管理会计研究都是如此。瓦茨和
齐默尔曼在1986 年的《实证会计理论》中指出: “本书旨在介绍建立在经济学基础上的经验性会计文献的
重要理论和方法论” (瓦茨, 齐默尔, 1999) 。在该书, 作者介绍了有效市场假说、资本资产计价模型、市
场失灵、公共产品、信息不对称、企业理论、公共选择、管制理论、契约理论等在会计理论研究中的应
用。Scott 的《财务会计理论》就是基于信息经济学来构建的, 作者认为财务会计理论的基本问题就是协
调会计信息的不同角色(Scott W R , 1997) 。在该书, 代理理论、管制理论、博弈论等理论与会计理论的结
合也得到了很好的展示。比弗在《财务呈报: 会计革命》中, 指出财务呈报已由经济收益计量观转为了信息
观, 表现就是信息经济学、证券价格和行为科学在财务会计研究中的运用(威廉·比弗, 1999) 。齐默尔曼以
机会成本概念以及组织理论作为管理会计的基本框架, 写出了《决策与控制会计》(齐默尔曼, 2000) 。
自1968 年鲍尔和布朗的经典文章发表之后, 实证研究成为了西方会计研究的主流。实证研究者认为,
会计理论的目标是解释和预测会计实务, 而且这也是经济学上大部分以经验研究为依据的研究的基础。
《会计与经济学杂志》(JAE) 的主编瓦茨和齐默尔曼在该刊1979 年创刊号的编者按中写道: “JAE 的编辑
策略是只发表最高质量的稿件, 文章要利用经济学(包括企业理论、公共选择、政府管制、代理理论和
财务经济学) 来解释会计现象” (Watts R L , Zimmerman J L , 1979) 这代表了西方会计学者的一种主流观
点。他们认为在会计学的视野中, 经济学是解释会计现象的一种工具, 或用会计数据来验证经济理论。
但是几乎所有的文章都利用事前(ex ante) 的理论来提供构建实证检验的框架, 或检验这些理论。只有极
少的文章基于经验证据来推导出事后(ex post) 理论。当然, 不仅会计学者认识到了经济理论的重要性,
经济学家也认识到了会计学的重要地位。科斯认为会计理论是企业理论的一部分。他鼓励在经济研究中
利用会计数据。因为会计数据能够让经济理论定量化, 所以经济学家也应学习会计学的规训, 理解会计
数字的含义(Couse R L , 1990)
通过中外比较我们可以看到, 无论是在利用经济理论的深度上还是广度上, 我们都显得有较大差距。
我国目前结合经济学理论的会计研究者大体有两种: 一种研究者多有便利的途径接触西方实证研究方法,
而且具备了一定的统计知识和数据分析能力, 接受了西方实证研究的规训, 研究对象主要是资本市场,
主要借鉴国外文献中对类似问题研究时所引入的经济学理论。这样的借鉴方法导致研究者总是跟在别人
后面, 不能建构自己的一套东西。而且把别人在其时其地的政治、经济背景下所借鉴的经济理论拿来为
我所用, 难免与国情有背离。另一种研究者多因个人偏好、个人的知识结构及其所处学术氛围选择了规
范研究, 此类研究者中相当大一部分所利用的经济学理论是当前经济学界的一些热门理论, 他们试图通
过经济学理念来拓宽会计研究的视野。但是, 盲目追逐热门理论导致会计界出现了很多拼凑经济学与会
计学概念, 只在标题上做文章的“交叉研究”。还有很多人将经济学理论等同于产权理论、代理理论、企
业理论等, 甚至只等同于公司治理结构, 忽视了其他广袤的经济学领域, 而且就这几种理论来说也是多
停留于表层思考, 没有深入到具体的会计问题中。
近年来, 会计学界对实证研究与规范研究孰轻孰重的争议很多。有人认为规范研究容易, 觉得规范
研究就是在说空话, 没有数据支持。还有人认为实证研究简单, 就是参考国外的几个模型, 改一改参数,
把中国的数据套进去就行了。我们认为, 这两种看法都是错误的, 实证与规范都不能偏废, 应该相互结
合。认为规范研究容易的人, 多将规范研究看成抄抄写写, 空发感慨的文章。这是由于会计学界充斥着
很多貌似不同、实则一致的大路货所致。认为实证研究简单的人, 是指那种想前人所未想, 开拓新领域
的规范研究难。无论是规范研究还是实证研究都要求拓展经济学知识, 构建新的理论框架和选择新颖的
实证研究角度都需要经济学知识。那么, 会计研究如何进一步拓展和加深对经济学的吸收呢? 下面我们
通过实例来说明。

三、借鉴经济学的深度———以代理理论为例
Jensen 指出, 会计是所有组织的一个有机组成部分, 所以组织理论的发展将会带来会计理论的发展,
组织理论将会解释为什么组织采取那种形式, 做如此行为, 及会计惯例为何为如此形式(Jenson M C ,
1983) 。代理理论就是一种研究组织的理论。因此代理理论对会计研究有很重要的意义。
只要存在就业安排, 并且在这种安排中一个人的福利取决于另一个所做的事, 代理关系就存在了。
代理人是行为人, 而委托人是行为影响的一方。代理人根据契约为委托人作一些事, 委托人根据契约对
代理人给予奖励。代理理论假设人有不同的偏好, 并且都是自身效用最大化的, 甚至会有机会主义行为。
这就导致了代理成本(包括签约成本、监督成本、保证成本、剩余损失) 的发生。所以委托人需要一种
控制系统来使代理人按委托人的目标来行事。这种控制系统就是一系列“游戏规则”, 包括三部分: 决策
权的分配(即谁负责做决策) 、业绩计量与评价(即向谁报告何种信息) 和奖励与惩罚(收集到的信息与
代理人报酬间的关系) 。契约和决策的形成需要信息为基础, 而会计和审计正与这种信息的收集和传播有
关, 所以代理理论被用在会计和审计研究中, 以分析不同管理会计、财务会计和审计程序的效率特点
(Chatfield M, R Vangermerch , 1996) 。对会计领域的代理问题研究最有影响的文章有: Holmstrom (1979 ,
1982) , Jensen 和Meckling (1976) , Watts 和Zimmerman (1978 , 1983) 等①。在管理会计研究中, 代理理论
模型可用来研究为解决代理问题而设计企业的管理控制系统, 如预算、成本分配、责任中心设计等话题。
代理理论对管理会计的贡献在业绩评价方面表现得尤为明显, 如在业绩评价指标的选择中, 用代理理论
来解释会让我们更深地理解会计基础与市场基础、财务基础与非财务基础、相对基础与绝对基础等矛盾
(支晓强, 2000) 。在财务会计研究中, 代理理论可用来解释财务会计方法和披露政策的选择, 以及财务会
计监管政策变化对管理层决策的影响。在代理理论看来, 审计是一种可以提高企业价值的监督活动, 影
响着对管理层的激励, 那么就可以研究审计史来加以验证(Ross , Watts , Zimmerman , 1983) 。也可以用代
理模型来研究委托人与审计师之间的契约关系, 及其对管理层激励的影响。在财务研究中, 代理理论本
身就是一种资本结构理论, Jensen 在《自由现金流量的代理成本: 公司财务与接管》一文中, 用代理理论
分析了负债在降低自由现金流的代理成本中的作用, 及负债如何可以替代股利等问题。可见, 代理理论
可以深入到会计学者研究的各个领域(Jensen M C , 1986)
而我国目前会计学界对代理理论的研究有相当一部分是在从代理理论角度认识会计的作用。对代理
理论在财务会计中的应用较多, 管理会计中的应用较少。而且代理理论作为一种组织理论, 还可运用到
非盈利组织会计的研究中。这也是我们今后需深入研究的方向。

四、借鉴经济学的广度———以人力资源会计为例
人力资源会计是会计发展的一个新领域, 在研究人力资源会计时, 可以借鉴各种经济理论来拓展之。
首先, 人力资源会计的创立就得益于舒尔茨的人力资本理论。舒尔茨教授指出, 人力知识、能力、健康
等质量的提高对经济成长的贡献远比物质资本和劳动数量的增加重要。会计系统如果不能反映这种重要
的资源, 那么会计信息的有用性势必大打折扣, 因此人力资源会计出现, 初始的重点主要集中在提供反
映人力资源的信息。这时需明了人力资源究竟由那几部分构成, 应该如何计量。这又需要借鉴人力资本
理论研究中的成果, 将人力资源细分, 具体构建人力资源的计量模型。为什么人力资本日益显得重要哪?
显然, 不回答清楚这个问题, 就无法有一个统一的思路, 容易出现具体问题争执很多, 其实只是基础理
论不同的场面。因此, 需要了解“经理革命”的兴起, 从而明确人力资源会计的首要对象。既而又发现,
计量与反映人力资源价值的要求仅是于片面现象, 人力资本日益重要还意味着人力资本所有者在渴望着
参与收益分配形式的变化。经济理论的理论告诉我们, 企业所有权安排有“资本雇佣劳动”、“劳动雇佣
资本”、“共同治理”等模式。我们必须根据这一理论来构建人力资源会计(阎达五, 支晓强, 2000) 。正
是由于人力资本稀缺性等因素造成了人力资本所有者讨价还价砝码的提高, 故此他们才能要求进一步的
分配权。具体剖析, 我们发现, 并不是所有的人力资本所有者都在谈判中拥有优势, 即可以参与企业剩
余的分配, 也并不是所有的人力资本所有者都希望成为企业的剩余索取者。人力资本所有者的自身特征
决定着他们的风险态度, 因此他们有的会选择当剩余索取者, 有的却只愿意被雇佣。这就为人力资源会
计明确了方向, 首先要解决经营者的问题。再进一步研究, 我们又会发现, 新经济下知识工作者(knowl2 edge worker) 的重要性将大大推进人力资源会计的发展, 无论是对他们的计量、反映, 还是设计参与分配
的方式, 其目的是服务于如何管理知识工作者, 如何提高他们的生产率(杜拉克, 2000) 。站在这个角度
① Holmstrom , B. ”Moral Hazard and Observability ,”Bell Journal of Economics , Spring 1979 ; Holmstrom , B. ”Moral Hazard in
Teams ,”Bell Journal of Economics , Autumn 1982 ; Jensen , M. C. , and W. H. Meckling ,”Theory of the firm: Managerial Behavior , A2 gency costs , and Ownership Strcuture ,”Journal of Financial Economics October 1976 ; Watts , R. , and J . Zimmerman , ”Towards a Positive
Theory of the Determination of Accounting Standards ,”Accounting Review , January 1978 ; Watts , R. , and J . Zimmerman , ”Agency Prob2 lems , auditing , and the Theory of the Firm: Some Evidence ,”Journal of Law & Economics , October 1983.
会计研究2002. 1
© 1995-2004 Tsinghua Tongfang Optical Disc Co., Ltd. All rights reserved.
来研究人力资源会计, 我们就不必拘泥于手段而是要研究知识工作者的特点, 考虑如何利用会计管理的
思想来管理他们。从另一个角度看, 虽然每个组织的核心优势都不一样, 即所谓核心竞争力, 但有一项
核心优势是任何组织都不可或缺的, 那就是创新, 任何组织都必须设计出一套能够记录及评价创新绩效
的方法。知识工作者是创新的源泉, 如何记录和报告他们, 如何评价他们, 如何与奖惩挂钩就自然成为
会计的主题了。

五、结语
根据上面几部分的介绍和分析, 我们不难发现, 经济学理论对会计研究可以有两大作用: 解释会计
现象与拓展会计新领域, 这也就是会计学视野中的经济学。经济学的盛行是与眼下“经济学帝国主义”
倾向分不开的。可以说, 在会计研究中引进经济研究中的先进成果是会计研究发展的一条重要途径, 这
也是使会计学研究逐渐登堂入室的前奏。但切不可用经济学一味否定会计学, 经济学的作用在于为会计
拓展思路、解释现象, 而经济理论也恰在此止步了。如何去应对这些现象、如何去拓展新领域, 自然要
依照会计中的逻辑来进行。会计学有自身的一套学科规训, 如对会计信息的解释与利用、会计管理等等。
而且, 经济学只是解释会计现象和拓展会计新领域的重要途径之一。管理学、行为科学、社会学等都是
具有同样用途的重要途径。未来的会计理论研究只有两条路可行, 一条是依靠资本市场, 西方的研究已
证明这是一个非常有潜力的领域; 二是结合企业的实践, 解决企业的实际问题, 从企业的实践中总结归
纳出新的思想。很多会计新领域, 都是会计学与经济学、管理学、行为科学等交叉研究的结果。如从人
力资源管理、人力资本理论到人力资源会计; 从适时制、全面质量管理到质量会计; 从作业管理到作业
成本计算; 从战略管理到战略管理会计、战略成本管理、战略财务管理; 从对环境科学的关注到环境会
计、环境审计; 从行为科学的发展到会计行为学等。
我们希望中国的会计学者们能够加深、拓宽会计学视野中的经济学, 能有更多研究具体问题的文章,
最终汇集在一起来拓展会计理论的新领域, 更多地解释中国的问题, 繁荣中国的会计理论研究。

主要参考文献
彼得·杜拉克12000121 世纪管理的挑战1 三联书店
刘峰, 黄少安11992 科斯定理与会计准则1 会计研究, 6
刘峰1 会计准则变迁1 北京: 中国财政经济出版社, 2001
齐默尔曼著, 邱寒等译1 决策与控制会计1 大连: 东北财经大学出版社
瓦茨, 齐默尔曼著, 陈少华等译11999 实证会计理论1 大连: 东北财经大学出版社
威廉·比弗著, 薛云奎主译11999 财务呈报: 会计革命, 大连: 东北财经大学出版社
谢德仁11997 会计规则制定权合约安排的范式与变迁, 会计研究, 9
谢德仁12000 中国会计规则制定权合约安排之变迁1 会计研究, 12
阎达五, 支晓强12000 谈确立会计平衡公式的另一种思路———兼谈劳动者权益会计1 对外经贸财会, 1、2
支晓强12000 如何选择业绩评价标准1 会计研究, 11
Chatfield , M. , R. Vangermerch11996 The History of accounting : an international encyclopedia
Ross L. Watts and Jerold L. Zimmerman11979 , Journal of Accounting and Economics11 , 1 - 2
Ronald H. Coase11990 Accounting and the Theory of the Firm , Journal of Accounting and Economics , 12 , 3 - 13
Ross L. Watts and Jerold L. Zimmerman11983 Agency Problems , auditing , and the Theory of the Firm: Some Evidence1Journal of Law
& Economics , October
Jensen , M. C11983 Organization Theory and Methodology1The Accounting Review , April
Jensen , M. C11986 Agency Costs of Free Cash Flow: Corporate Finance and Takeovers , American Economic Review , 76 : 323 - 329
Shields1 M. 1997 Research in Management Accounting by North Americans in the 1990s , Journal of Management Accounting Re2 search ,. 9 ; 3 - 61
William R. Scott11997 Financial Accounting Theory1Prentice - Hall International 15

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