国际会计准则委员会重组与国际财务报告准则制定权的博弈  

The Recombination of International Accounting Standard Committee and the Game of the Decision-making for International Financial Reporting Standard

作　　者：张端明[1] 

机构地区：[1]广东外语外贸大学会计系,广东广州510420

出　　处：《财贸研究》2005年第5期69-74,共6页Finance and Trade Research

摘　　要：国际会计准则委员会(IASC)战略重组是一场脱胎换骨的重大变革,重组后IASC对组织结构作了重大调整,国际财务报告准则(IFRS)的制定目标更加侧重财务报告实务,注重提高国际财务报告准则质量。美国和欧盟在国际会计准则委员会重大战略重组中,出于自身经济利益的考虑,对IFRS制定权进行了充分博弈。The strategic recombination of International Accounting Standard Committee （IASC） is a great reformation, since which IASC has adjusted greatly its institutional framework. The formulation goal of the International Financial Report Standard （ IFRS ） lays particular emphasis on the practice of the financial report, which pays more attention to improving the criterion quality of the international financial report. U. S.A. and European Union, in this great strategic recombination of IASC have carried out abundant game with IFRS right of decision-making in consideration of their own economic benefits.

关 键 词：IASC 战略重组 IFRS 经济利益博弈 国际会计准则委员会 国际财务报告准则 准则制定权 博弈 组织结构 制定目标 

分 类 号：F233[经济管理—会计学] F271[经济管理—国民经济]