随着时代不断的发展,会计准测也在不断的变化,会计准则变迁趋于自组织演化的机理研究。会计的准则变迁是一种极为严密的规章制度,同时还会按会计政策的制定与制度进行等价安排。研究人员还会将会计准测的变迁置放到会计制度变迁中去,进行相对应的研究。我国制度变迁的研究已经是制度研究中的主要组成部分之一,会计人员在工作时应遵循会计准则,这也是会计准则与制度的相同点,所有才会将其放在一起进行研究。 With the continuous development of the times, the accounting standards are constantly changing. The changes of accounting standards tend to study the mechanism of self-organization evolution. Accounting standards change is a very strict rules and regulations, but also according to the formulation of accounting policies and systems for equivalent arrangements. Researchers will also place the changes in accounting measurement into changes in the accounting system to carry out the corresponding research. The study of the institutional change in our country is already one of the major components in the study of the system. The accountants should follow the accounting standards at work, which is also the same point between the accounting standards and the system. All of them will put them together for research.