中文摘要：

Abrahamson（1991）将企业采纳某种创新的动因归为效能选择、被动选择、追求时尚或社会流行。本文通过问卷调查发现，有近三分之一的中国企业不同程度地采纳了作业成本法（ABC），其采纳动因既有需求的拉动，也有供给的推动，但被动选择的预期没有得到支持；ABC的采纳程度与成本信息的使用程度显著正相关，表明中国企业采纳ABC更多是出于理性选择，而非被动选择，ABC的采纳对企业管理产生了积极影响。

英文摘要：

Abrahamson classified the motives to the adoption of innovation into four types. They are effi- cient- choice, forced- selection, fad and fashion. On the basis of that, we divide the motives to the ABC adoption into active or passive, and demand - pull or supply - driven. Then we are in an effort to observe their power on the explanation of ABC adoption in China and its impact on the employment of cost information in the firms. According to the survey, nearly one third of firms in China have adopted ABC in different degrees, whose motives include demand- pull and supply- driven except passive adoption. In addition, the extent of ABC adoption correlates positively with the employment of cost information, which indicates that ABC adoption is a rational choice for most firms in China and it has a positive effect.