摘要
会计准则变迁是一种动态演化博弈,强调的是一种动态均衡。会计准则制定过程实际就是利益各方实现动态均衡的过程。潜规则在我国经济改革和制度转轨方面起着重要作用,本文基于演化博弈论分析框架,分析了潜规则对会计准则演化博弈的影响,认为初始条件和当前状态对会计准则的产生和演化有着重要作用。
The process in formulating accounting standards is practically the process of stakeholders achieve active equilibrium. Hidden rules is playing the vital role in our country economic reform and the system switcher aspecto This paper based on the evolved game theory analysis frame and analyzed the hidden rules to accountant criterion evolution gambling influence. This paper thought the initial condition and the current condition have the important influence to the production and the evolution of accounting standards.
出处
《经济管理》
CSSCI
北大核心
2010年第8期118-122,共5页
Business and Management Journal ( BMJ )
关键词
会计准则变迁
非正式制度
演化博弈论
潜规则
accounting standard change
informal institutions
evolutionary game theory
hidden rules
