演化经济学与会计准则变迁:一个分析框架

Evolutionary Economics and Accounting Standards Changes:An Analytical Framework

会计准则作为会计工作应该遵循的规范和指南,实质上是各种会计关系的制度化,体现了各类会计关系人之间的利益关系,其变迁是一个逐步演进和充实的过程,符合关于社会经济演化分析框架的核心要素。演化经济学主张用具有历史观念的演化模式替代新古典经济学的物理均衡模式,并将制度纳入经济学分析范畴,为会计准则变迁问题提供了一种全新的分析框架,从而以全新的范式诠释了一个不同于新古典的分析思路。

Accounting standards are the norms and guidelines which accounting professionals should follow. In essence, they are the institutionalization of the accounting relationship, which also reflects the interests between each accounting party. The change of accounting standards is a gradual process of evolution and enrichment, and it meets the core elements of analytical framework of socio-economic evolution. Evolutionary economics advocates to substitute evolutionary model with historical concept for physical equilibrium model of neo-classical economics, and to introduce the institution into areas of economic analysis. Evolutionary economics provides a completely new analytical framework for changes in accounting standards, thereby interprets an analytical thought by a new paradigm quite different from neo-classical economics.