会计准则供求关系的经济分析

Economics Analysis of Supply and Demand Relationships of Accounting Standard

会计准则作为一种公共物品 ,具有资源稀缺性、供给垄断性、消费非竞争性和供求双方效用函数矛盾性的基本特点。本文从市场分析的角度探求会计准则供求关系的本质和特性 ,兼及考察影响会计准则供求及其成本的因素 ,以助于从效益观念出发重构市场经济下会计准则体系 ,并促进会计准则的全面实现。

Accounting Standard is a kind of public good.This paper explores the nature and characteristics of the supply and demand relationships for accounting standards,discusses the costs and factors influencing the supply of and demand for accounting standard, so as to reconstruct the accounting standard system under market economy and facilitate the realization of the goals of accounting standard.