演化博弈视角的会计准则变迁诠释  

An Interpretation of Accounting Standards Changes in the Perspective of Evolutionary Game

作　　者：盖地[1,2] 杜静然[3] 

机构地区：[1]天津财经大学商学院会计系 [2]天津财经大学会计与财务研究中心 [3]内蒙古财经学院

出　　处：《经济与管理研究》2012年第2期96-105,共10页Research on Economics and Management

基　　金：内蒙古自然科学基金项目“基于演化经济学理论的会计准则制定研究”(2011MS1005)

摘　　要：近年来,制度变迁研究日趋倾向于利用演化博弈论。会计准则作为一种制度,其变迁可以纳入制度变迁的理论框架中予以研究。本文在演化博弈论的基础上,构建了会计准则变迁的最优反映动态模型和复制动态模型,为会计准则变迁分析提供了新的视角。研究结论表明:会计准则变迁与博弈参与方获益结构的改变,会引起会计准变迁,博弈方收益和成本的具体水平和相对水平是会计准则变迁趋势和具体路径的选择依据,学习和模仿在会计准则变迁中具有重要作用。Research on institution changes increasingly tends to use evolutionary game theory in recent years. Now that accounting standards is a kind of institution, its changes can be studied with being put into the theoretical framework of institution changes. In this paper, based on evolutionary licator Dynamics model of changes in accounting standards game theory, the Best Response Dynamics model and the Repare constructed, which provides a new perspective for the analysis of changes in accounting standards. Conclusion of the study show that.： accounting standards changes and benefits structure change of game participants will cause prospective game participants benefits and costs are the selecting basis learning and imitation play an important role in accounting change in accounting, the specific level and relative level of of changes trends and specific path of accounting standards, standards changes.

关 键 词：演化博弈 会计准则变迁 最优反应动态 复制动态 

分 类 号：F233[经济管理—会计学]