会计准则制定的制度博弈思考

Thinking about the Game of the Constitution of Accounting Standard

会计准则的经济后果特征促使各利益主体在制定过程中形成了一个多方博弈的局面,而准则由政府机构主导制定及制定博弈中行动的不经济性,导致了上市公司管理当局的“袖手旁观”的态度,加快了我国会计准则由政府制定制度到经济主体利用其不足机会行事到完善制度的形成路径。而适当公开会计准则制定程序及增强会计准则制定机构的独立性将改进会计准则的制定。

The constitution of accounting standards is really a game of stakeholders for economical interests Governmental controlling over and uneconomical process of the constitution will lead to standing - by of managements of listed companies in the game. The game will then follow a repeated process from government controlled constitution to companies imposed application, and to government controlled improvement. Public processing and independence of the organizations of accounting standards will improve the efficiency of the game.