我国会计制度变迁的动因分析

中国的会计制度变迁,有待研究和解释的问题非常多。从制度经济学角度理解会计制度,对我国会计制度变迁的过程和环境进行分析,以发现影响会计制度变迁的因素。适应经济发展过程中降低交易成本的需要是会计制度变迁的根本动因;技术发展为会计制度变迁提供支持,会计技术发展决定了会计制度规范具体内容的变迁;不同时期和经济环境下,会计制度制定者对会计目标的理解就决定会计制度改革的方;从博弈的角度看,我国会计制度变迁就是一个围绕保护国家和社会公众利益,不断查缺补漏、制止企业机会主义的过程。

Analyse the Accounting System Vicissitnde Agent

China's accounting system vicissitude,waiting for the research and the explanation questions are extremely many. From the system economic angle understood the accounting system,carries on the analysis to our country accounting system vicissitude process and the environment, discovered affects accounting system vicissitude the factor. In the adaption economy developing process reduces the transaction cost need is the accounting system vicissitude basic agent; The technological development provided the support for accounting system vicissitude, accountant the technological development has decided accounting system standard concrete contentvicis situde;The technological development provided the support for accounting system vicissitude, accountant the technological development has decided accounting system standard concrete content vicissitude; Underthe different time and the economic environment, accounting system marker the goal under standing decides the accounting system reform to accountant the side; Looked from the gambling angle that, our country accounting system vicissitude is revolves the protection country and the social public benefit, unceasingly Zha Quebu leaks,stops the enterprise opportunism the process.