会计制度安排的效率:制度经济学分析视野

Efficiency of Accounting Institution Arrangement:An Analysis of Institutional Economics

从制度经济学角度讨论会计这项特殊行为的制度安排 ,从会计规则的起源 ,把会计规则概括为内在会计制度和外在会计制度 ,通过比较中国与西方国家会计规则的历史变迁的轨迹 ,认为外在会计制度的完善建立在内在会计制度的基础之上 ,内在制度和外在制度的相互协调和作用是影响会计制度安排效率的主要因素。

This article discusses the arrangement of accounting in the perspective with institutional economics. According to the origin of accounting, the accounting rules can be divided into the internal and external accounting constitutions. Comparing the historical changes of the Chinese accounting rules with the one of western, it draws a conclusion that the external accounting institution should be built on the base of the internal accounting institution, and both of their coordination and functions are the main causes of the accounting institution arrangement.