摘要
利用交易费用理论对会计准则产生的原因进行了分析,在此基础上阐述了会计准则在资本市场上的功能与作用。同时,从经济学的角度,对会计准则的制定模式和会计国际化等相关问题进行了探讨。
With the help of transaction cost theory, the author analyzed the factors that led to the construction of accounting standards and illustrated the function of these standards in the capital market. The author also expounded on the formulation of accounting standards and relevant issues concerning accounting internationalization.
出处
《山西财经大学学报》
北大核心
2004年第5期131-136,共6页
Journal of Shanxi University of Finance and Economics
关键词
会计准则
交易费用
制度变迁
会计准则制定模式
会计国际化
accounting standards
transaction cost
institutional shift
accounting standards formulation
accounting internationalization