| 交易成本会计初探 |
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| 引用本文： | 李红侠.交易成本会计初探[J].辽宁科技学院学报,2005,7(3):48-50. |
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| 作者姓名： | 李红侠 |
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| 作者单位： | 辽宁科技学院,经济管理系,辽宁,本溪,117022 |
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| 摘 要： | 文章详细分析交易成本对于企业的重要性,并在其基础上提出构建并实施交易成本会计的必要性,初步构建了交易成本会计理论,理论具体包括:交易成本会计的假设与原则、交易成本会计的内容、交易成本会计的方法.
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| 关 键 词： | 交易成本 交易成本会计 |
| 文章编号： | 1008-3723(2005)03-0048-02 |
| 修稿时间： | 2004年10月25日 |
A Preliminary Investigation on Transaction Cost Accounting |
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| LI Hong-xia.A Preliminary Investigation on Transaction Cost Accounting[J].Journal of Liaoning Institute of Science and Technology,2005,7(3):48-50. |
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| Authors: | LI Hong-xia |
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| Abstract: | This article analyses and expounds the importance of transaction cost accounting for enterprises,and then,based on the ideas,presents the necessity to set up the theory of transaction cost accounting and to take it into practice.Finally,the author,by her long-term study,suggests preliminary theory about transaction cost accounting.The theory includes:assumptions and principles of transaction cost accounting;the content of transaction cost accounting;the operative method of transaction cost accounting. |
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| Keywords: | Transaction cost Transaction cost accounting |
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