Impersonated theories develop sufficiently, as new system economics and other non-mainstream economic theories develop. 随着新制度经济学和其他非主流经济理论的进一步发展，企业人格化理论也得到充分发展。
And economics of the new system provides a theoretical basis for the accounting postulates. 新制度经济学为会计准则的供需分析提供了理论基础。
