宏观经济政策的制定、实施及其变动,是微观企业行为及价值创造的重要背景与基础,而微观企业所采取的对策与行动,汇总起来又影响宏观经济政策的执行效果,并进一步影响宏观经济政策的走向。当前我国经济正处于供给侧结构性改革的新阶段,深入研究这一历史背景下我国宏观经济政策的制定和实施与微观企业行为(如公司财务行为、会计决策、公司治理、创新、产业升级等)之间深刻的互动关系,有助于实现以宏观为着眼点、以微观为落脚点的学术研究,更好地满足我国宏观与微观两层面的理论与实践工作的需求,实现经济学与管理学更好地交叉、融合与创新。在上述背景下,《经济研究》编 The formulation, implementation and change of macroeconomic policies are important backgrounds and foundations for the behavior and value creation of micro-enterprises. The countermeasures and actions taken by micro-enterprises collectively affect the implementation of macroeconomic policies and further affect the macroeconomy Policy direction. At present, China’s economy is at a new stage of supply-side structural reform. It studies in depth the formulation and implementation of China’s macroeconomic policies and micro-enterprise behavior under such a historical background (such as corporate financial behavior, accounting decision-making, corporate governance, innovation, industrial upgrading, etc. ), It is helpful to realize the academic research that takes macroscopic as the focal point and microscopic as the foothold, and better meets the demand of theoretical and practical work in both macro and micro level in our country to achieve the goal of economics and management Learn to better cross, integration and innovation. In the above context, “Economic Research” series