会计准则制定权制度的变迁及其博弈均衡状态研究

Research on Changing and Game Balanced State of accounting Norm Established Right

研究成果表明,无论是在我国的会计准则制定权制度安排中,还是在国际会计准则制定权制度安排中,都存在严重的不完全信息状况,关于会计准则利害关系各方在会计准则制定权制度安排中合作博弈的研究与描述有着极其重要的理论研究价值和现实指导意义。

Research result shows： China and other countries have serious not complete information condition in accounting norm established right system arrangement. About accounting norm interests different aspects when accounting norm established right system arrangement in research and description of cooperation and game have extremely important theoretical research value and realistic guidance meaning.