Game Theoretical Research on Formulation and Perfection of International Accounting Standards  

作　　者：Guangyong Lei Xiaofeng Xiao 

机构地区：[1]Accounting School, Hunan University, Changsha, Hunan Province, P.R.China, 410079 [2]Accounting School, Hunan University, Changsha, Hunan Province,P.R. China, 410079

出　　处：《China-USA Business Review》2004年第8期32-37,共6页美中经济评论（英文版）

基　　金：This paper is-supported by the Natural Science Foundation Committee of China （Issue No. 70372037）.

摘　　要：This paper makes a game-theoretical research on formulation and perfection of International Accounting Standards. The implementation of lASs is not compulsory, but supported by some important international organizations, which demonstrates that the essence of lASs is a kind of quasi-international contract. IASs should be in Nash equilibrium as an international contractual arrangement; otherwise, it couldn＇t be established or self-enforcing. The phrasal characteristics of lASs＇ formulation and perfection decide that developing countries may have limited opportunities to merge into international economic circle by formulating their own high-quality Accounting Standards and cultivating their own high-quality accounting personnel.

关 键 词：International Accounting Standards quasi-international contract Nash equilibrium high-quality Accounting Standards 

分 类 号：F11[经济管理—国际贸易]