我国会计制度变迁的动力机制探讨

The discussion of the changes in accounting system in China

会计是社会生产发展到一定阶段的产物 ,而会计制度又随着会计的发展而不断发展、变化和完善 ,用于调节人与人之间的经济关系 ,规范会计工作与会计行为 ,我国会计制度的变迁就充分说明了这一点 ,其变迁的动力机制既有会计发展的内在需要 ,也有会计制度博弈论和经济全球化的需要。对此 ,我们应该运用辩证与发展的观点 ,正确看待我国会计制度的变迁 ,并抓住加入WTO带来的机遇 ,不断完善会计制度体系 ,以便更好地与国际会计管理接轨。

Accounting is a in inventible result of the development of society,and the accounting system is continuously improved with the development of accounting .The accounting system is used to adjust the economic relationship,provide reliable accounting information,and standardize accounting work and accounting behavior. There are some power and mechanism in the changes of accounting system in China;they include Marxist philosophy,the intrinsic of accounting,the Game theory in accounting system,and the need of economic globalization. In order to continuously improve accounting system and approach the international accounting,we should make use of the opportunity of joining the WTO.