会计准则执行的理论解释:整合与建构  

Theoretical Explanations of Accounting Standards Implementation:Integration and Construction

作　　者：高利芳[1] 曲晓辉[2] 

机构地区：[1]安徽财经大学会计学院,安徽蚌埠233030 [2]厦门大学会计发展研究中心,福建厦门361005

出　　处：《当代财经》2011年第4期102-109,共8页Contemporary Finance and Economics

基　　金：国家自然科学基金资助项目(70972113);教育部人文社会科学重点研究基地重大项目(08JJD630010);安徽省教育厅人文社会科学研究项目(2010SK229)

摘　　要：全球会计准则向国际财务报告准则趋同后的准则执行问题成为人们关注的焦点。契约理论、演化理论、寻租理论、博弈理论、嵌入性理论、认知理论和社会规范遵从理论这七项理论有助于理解会计准则执行中存在的问题,而且这些理论之间具有一定的内在联系,总结其核心观点可以据此构建一个会计准则执行的理论解释框架,用于分析会计准则执行要素及预测其执行效果。The issue of standards implementation has become the focus since the global accounting standards has been converged to IFRS.Some issues existing in the implementation of accounting standards can be better understood with the help of the seven kinds of theories,such as contract theory,evolution theory,rent-seeking theory,game theory,embedability theory,cognition theory and social norm compliance theory.Moreover,there is a certain relationship among these theories;by summarizing their key viewpoints,a theoretic explanation framework of accounting standards implementation can be constructed to analyze the factors in the implementation and to predict its effect.

关 键 词：会计准则 准则执行 自利性 嵌入性 有限理性 

分 类 号：F230[经济管理—会计学]