摘要
本文从交易成本的角度,对中国与东盟会计协调的机理进行博弈分析,并在此基础上提出了中国与东盟会计协调的基本路径,目的是通过会计协调达到互利双赢。
In this paper,China-ASEAN accounting harmonization mechanism is analyzed by game theory from transaction costs. The paper proposes the path to coordinate the accounting issue on the basis of the analysis. The aim is to achieve a win-win benefit through accounting harmonization.
出处
《东南亚纵横》
CSSCI
2010年第9期45-47,共3页
Crossroads：Southeast Asian Studies
关键词
会计协调
博弈
机理
路径
Accounting Harmonization
game
Mechanism
Path
