会计准则对企业决策选择的影响

Study on the Impact of Accounting Standards on Enterprise Decision-making

会计准则作为会计工作的基本规范,一方面可以引导企业高质量发展;另一方面也可能会对企业发展产生制约作用。运用博弈论中的冲突分析方法,分析会计准则制定和企业决策选择之间的博弈行为。结果表明,博弈双方在经历一个过程后,最终会达到均衡。首先,政府出台引导型准则促进企业升级;然后,企业受到激励并做出发展新产业的决策,同时可能产生一些新问题;最后,政府进行约束,企业发展规范化。研究发现,这个过程会不断重复,整个经济呈现螺旋上升态势。

Accounting standards,as the basic norms of accounting work,on the one hand,can guide the high-quality development of enterprises;on the other hand,accounting standards may also have a restrictive effect on the development of enterprises.This paper uses the conflict analysis method in game theory to analyze the game behavior between the formulation of accounting standards and the decision-making of enterprises.The results show that both sides of the game will eventually reach equilibrium after going through a process.First,the government issues guiding principles to promote enterprise upgrading;then,enterprises are motivated and make decisions and choices to develop new industries,which may cause some new problems;finally,the government imposes constraints and standardizes enterprise development.The study found that this process will continue to repeat,and the entire economy will spiral upward.