中国会计制度变迁:特征及解释

Change in China's Accounting System: Features and Explanation

会计制度从本质上说是一种公共合约。开始于８０年代的中国会计制度变迁，是一次以资本市场和国际惯例为导向，以政府为制度供给主体的强制性、渐进式制度变迁。

Accounting system is essentially a publie contract. The change in China's accounting system beginning in the 1980s is a compulsory and gradual institutional change, which is oriented by capital market and international practice, wit the government as the major body of institution supply.