中国会计准则变迁路径

Evolution path of China's accounting standards

针对会计准则变迁问题,采用归纳分析法,在论述会计准则变迁与经济发展关系的基础上,对会计准则及会计准则变迁的内涵进行了梳理和有效整合,主要从会计准则变迁的供需理论、产权理论、政治学理论以及自组织理论等角度阐述了会计准则变迁的理论,结合中国会计准则变迁的历程,总结了中国会计准则变迁的特征,对中国会计准则变迁的主体、动因、模式等进行梳理并提出了中国会计准则变迁是诱致性变迁与强制性变迁相结合、被动式变迁与主动式变迁相结合等观点。

In view of current accounting standard evolution,an inductive analysis was made to efficiently integrate accounting standards and the connotation of its changes based on the relationship between accounting standard evolution and economic progress.The theory of China＇s accounting standard evolution was elaborated in light of supply and demand theory,property right theory,political theory and self-organization theory.The evolution features were summarized based on its evolution history.The evolution＇s subject,agent and mode were straightened out.Results show that China＇s accounting standard evolution is not only the integration of inductive and compulsory changes but also the one of passive and active changes.