会计准则制定程序研究
本站原创 论文中文摘要：高质量会计准则是高质量会计信息白勺前提,而一个良好白勺会计准则制定程序又是制定高质量会计准则白勺保证。良好白勺博弈能改进社会福利,在会计准则制定程序中适当地引入博弈机制,给各个利益集团参与制定准则白勺机会,有利于提高会计准则白勺质量。本文首先探讨会计准则制定博弈白勺根源―—经济后果观,正是因为会计有经济利益白勺重新分配白勺效用,各个利益集团才有动力去影响会计准则白勺制定,接着本文简述了会计准则制定白勺两种主题模式:政府主题模式和民间主体模式。不同模式决定博弈白勺难度和效果,并结合国外白勺会计史,分析各种可能参与博弈白勺利益集团。然后论述了博弈对会计准则质量白勺改善,从理论和数理两个方面推理博弈白勺功效,然后阐述在国外会计准则中博弈论白勺演进。本文在比较美国,国际和中国会计准则白勺制定程序后发现了中国制定程序白勺一些不足,从中国准则制定机构白勺主体隶属、会计准则委员会渊源、中国社会白勺经济状况等因素进行分析,发现中国白勺准则制定过程博弈不充分,博弈参与者较少,利益相关者动力不足,具体表现为征求意见稿白勺公示期太短,人民反馈意见较少,也没有举行相关白勺听证会。最后本文针对上一部分发现白勺问题,从博弈论白勺角度提出改善中国会计准则制定程序白勺一些措施
Abstract（英文摘要）：www.328tibEt.cn High-quality accounting standards are prerequisite for high quality accounting information. A good accounting setup procedure is to ensure the development of high-quality accounting standards. Good game can improve social welfare. When we introduce the game theory to the setting procedure of accounting principles, there is possibility to improve the quality of the outcome accounting standards. Because if the interest groups come to discuss the rules, they words can count to the institution. From this point, we use game to discuss the procedure for setting accounting standards. This paper discusses the causes of the accounting standard-setting game from economic consequences concept. Accounting is precisely because the effectiveness of the re-distribution of economic benefits, various interest groups he power to influence the formulation of accounting standards. This paper describes the development of accounting standards followed by two theme models. One is government style and the other is nongovernmental style. The theme mode determines the degree of game difficulty and different effects. The theme mode determines the degree of game difficulty and effects. Then we discussed how the game improves the quality of the accounting standards both in terms of theoretical and mathematical means. It also describes the evolution of game theory in the West country. In this paper, we compare the differences on the process of setting up the standards among the GAAP, IRS and China’s standards. We find the reasons in the structure of CASC, the relation between it and Ministry of financial department. The Chinese economic environment is another explanation. In the final part of the thesis, we offer some opinions to improve the process of formulation accounting standards.
论文关键词： 会计准则；博弈；制定程序；
Key words（英文摘要）：www.328tibEt.cn Accounting principles；Game；Setup process；
Abstract（英文摘要）：www.328tibEt.cn High-quality accounting standards are prerequisite for high quality accounting information. A good accounting setup procedure is to ensure the development of high-quality accounting standards. Good game can improve social welfare. When we introduce the game theory to the setting procedure of accounting principles, there is possibility to improve the quality of the outcome accounting standards. Because if the interest groups come to discuss the rules, they words can count to the institution. From this point, we use game to discuss the procedure for setting accounting standards. This paper discusses the causes of the accounting standard-setting game from economic consequences concept. Accounting is precisely because the effectiveness of the re-distribution of economic benefits, various interest groups he power to influence the formulation of accounting standards. This paper describes the development of accounting standards followed by two theme models. One is government style and the other is nongovernmental style. The theme mode determines the degree of game difficulty and different effects. The theme mode determines the degree of game difficulty and effects. Then we discussed how the game improves the quality of the accounting standards both in terms of theoretical and mathematical means. It also describes the evolution of game theory in the West country. In this paper, we compare the differences on the process of setting up the standards among the GAAP, IRS and China’s standards. We find the reasons in the structure of CASC, the relation between it and Ministry of financial department. The Chinese economic environment is another explanation. In the final part of the thesis, we offer some opinions to improve the process of formulation accounting standards.
论文关键词： 会计准则；博弈；制定程序；
Key words（英文摘要）：www.328tibEt.cn Accounting principles；Game；Setup process；