会计准则的经济学思考

The Economic Thinking on the Norms of Accountant

会计准则作为一种公共商品,应具有资源稀缺性、供给垄断性、消费非竞争性三大特点;会计准则作为一种经济制度毫无疑问会有经济后果;会计准则的制定应是相关经济人相互博弈的结果。我国会计准则的制定应充分考虑质量、各行业需求、经济后果和公平等因素。

As a public commodity, the norms of accountant have three characteristics, scarceness in resources, monopoly in provision and noncompetitiveness in consumption. As a economic institution, the norms of accountant will bring about economic results. The norms of accountant should be formulated according to the results of the competition among the economic entities. The rules of quality, needs, results of economy and fairness must be embodied when we formulate the norms of accountant in our country.