会计准则变迁影响因素研究——基于演化经济学视角  

A Study on the Influential Factors of Accounting Standards Changes

作　　者：杜静然[1] 

机构地区：[1]内蒙古财经大学会计学院

出　　处：《财会通讯（下）》2015年第12期3-6,共4页Communication of Finance and Accounting

基　　金：内蒙古自治区规划办2014年度课题"基于政府会计视角的内蒙古地方政府债务报告制度研究"的阶段性研究成果

摘　　要：会计准则在追寻高质量的进程中,不断地发生变迁演化,因此,会计准则的"高效"状态不可能一蹴而就。本文基于演化经济学视角,运用动态研究问题的方法,分析了影响会计准则变迁主要因素,认为在进一步深化改革的形势之下,会计准则制定的焦点更加集中于会计准则系统中的自组织力量;在全球市场中,我国会计准则制定必须考虑具有通约性。High quality accounting standards can' t be accomplished overnight and can't stay always the same and it's a dynamic process of changes to make accounting standards.By using dynamic analysis method based on Evolutionary Economic theory,this paper studies the main influential factors in the process of accounting standards changes.It thinks that the accounting standards formulation is more focused on protection of markets and private property rights on the occasion of deepening reform:China's accounting standards formulation must be with commensurability in the global capital markets.

关 键 词：演化经济学 会计准则变迁 影响因素 

分 类 号：F233[经济管理—会计学]