对会计准则的经济学思考

Economic Consideration on the Accounting Criterion

新制度经济学、信息经济学以及博弈论等学科的崛起与迅速发展,给会计研究带来了崭新的视角。文章试图综合运用这些前沿经济学原理,对会计准则的性质及其制定过程作粗浅的理论分析。在此基础上,进一步分析了我国会计准则的制定过程中存在的问题,并提出了几点治理建议。

Emergence and rapid development in disciplines such as new system economics, information economics and game theory, have brought the brand-new visual angle to the accounting study. The article attempts to use the front economic principles synthetically, mak- ing an elementary theory analysis to the quality and formulation process of accounting criterion. On the basis, it has further analyzed the existing questions in these formulation process and proposed some suggestions.