对我国会计准则的制度供求分析

An Analysis of the Supply and Demand of Our Accounting Postulates

会计准则作为一项制度安排 ,其形成和运行必然受到准则供给和需求的制约。新制度经济学为会计准则的供需分析提供了理论基础。运用新制度经济学的基本理论和经济学的基本分析方法 ,对我国会计准则的供求进行分析 ,目前我国会计准则的供求处于一种“制度失衡”的状态 。

The accounting postulates as a system is limited by the postulate supply and demand.And economics of the new system provides a theoretical basis for the accounting postulates.This new system should be used to analyse the supply and demand of our accounting postulates.But the supply and demand of our accounting postulates is in a bad condition,and the result is untrue for the accounting information.