基于博弈分析的财务会计概念框架研究

Gaming Research on Conceptual Framework of Financial Accounting

借鉴Rubinstein和Leontief的博弈模型,对财务会计概念框架中会计目标的选择、会计信息质量特征的具体确定以及制定主体的选择等问题进行博弈分析,认为会计目标和制定主体的选择具有状态依存的特征。在此基础上,结合我国的基本国情,对我国的财务会计概念框架进行了初步的定位。

Upon gaming, with the help of models by Rubinstein and Leontief, of such issues in the financial accounting conceptual framework as the choice of accounting objectives, the determination of accounting information quality characteristics and the choice of institution agents, it is found that there is a regime dependence between accounting objectives and the choice of institution agents. Thus an elementary orientation of the financial accounting conceptual framework relevant to the basic condition of Chinese economy is constructed.