从制度经济学视角看我国的会计准则的制定

On the Formulation of Accountant Criterion in our Country from the Perspective of institutional Economics

会计准则研究中经常运用的新制度经济学理论主要是产权制度理论、交易费用理论等。文章试图从新制度经济学的角度来分析我国的会计准则的制定。

In the study of seeountant criterion, the widely used new theories of institutional economies are the theory of the property rights institution and the transaction exense theory. This paper tries to analyze the formulation of accountant criterion in our country from the perspective of economies.