会计标准非正式执行机制研究

On the Informal Enforcement Mechanism of Accounting Standards

本文主要通过基本的博弈理论对会计标准执行机制进行研究,表明正式执行机制存在局限性,进而提出需要强化两种非正式执行机制,一是道德机制,二是声誉机制。有效的会计标准非正式执行机制应是道德机制和声誉机制良好结合的结果。最后提出我国建设会计标准非正式执行机制的主要对策。

This text mainly carries on research to the enforcement mechanism of accounting standards through the basic game theory, shows the limitation the formal enforcement mechanism, then proposes the necessity to strengthen two kinds of informal enforcement mechanism. The first is the moral mechanism; the second is the reputation mechanism. This text points out effectively informal enforcement mechanism is the combination of the moral mechanism with reputation mechanism. Finally, this text points out future development countermeasures.