中国会计国际化和特色问题的制度经济学分析

A New Institutional Economics Analysis of Chinese Accounting Internationalization and Accounting with Chinese Characteristics

降低国际交易的成本对会计国际化具有诱致性,制度的外部性为会计国际化提供了可能,但会计国际化始终存在着国际投资贸易和发达国家的强制。国际化要充分考虑制度结构的约束,关注制度的执行成本和协调成本。在“照顾”某些落后的现实选择中至少应包含激励人们向先进方向努力的机制。作为传统深厚的“后发”国家,我们更应该关注意识形态功能的失灵以及传统意识形态中的负面因素,构建与市场经济相协调的意识形态。文章运用新制度经济学的方法,从制度安排的属性、制度结构以及其中意识形态因素方面讨论中国会计国际化和特色问题,以期对中国未来会计制度的建设有所帮助。

Although to reduce transaction cost of the international trade is a cause pattern oi the accounting internationalization, and the institutional externalities provides the accounting internationalization with the forming possibilities, from begin to end, there are always having enforcements from the international investment, international trade and developed country to force accounting to be internationalized. To be accounting internationalization must take fully consideration of the restriction of institutional structure, and pay highly attention to the operation cost and coordination cost. When we make the selection of the institution, which is ＂taking care＂ of the backward situation, we should take the mechanism to encourage people goes up. As a traditional and developing country, we should concern the ideology function failure and the negative factors of traditional ideologies, and to setup the ideologies matched with. Based on new institutional economics, the paper discussed the issue of internationalization of Chinese accounting with special characteristics, with the hope that it could benefit for the construction of future accounting mechanism.