会计准则国际化的新制度经济学解释——基于制度变迁理论的分析

Accounting rule internationalization's new system economics explanation——analysis basing on system trasition theory

2006年2月我国颁布了新企业会计准则,实现了国际会计准则的实质趋同。应用制度变迁理论,我们可以解释会计准则国际化的动因、成本、方式、方向,并能够预测我国会计准则进一步国际化的趋势及特征。

Chinese government issued new accounting standards in Feb 2006, which materially converged on international accounting standards. The reason, cost, ways and direction of accounting standards interna-tionalization can be interpreted by institutional evolvement theory. Also the characteristics of accounting standards internationalization in China can be predicted with the theory.