企业的会计政策选择与社会博弈,在现实中表现为政府颁布的会计准则若有破绽或遗漏,市场主体就会利用机会钻营牟利,政府一旦发现便会完善旧准则、制订新准则加以疏导规范,政府与市场主体便随即展开新一轮的社会博弈。一轮博弈结束后,会计准则便达到暂时的均衡状态。随 The choice of accounting policies and the social game in enterprises show in reality that if the accounting standards promulgated by the government have flaws or omissions, market players will make use of the opportunities to profit-making. As soon as the government finds out, the old standards will be improved and new standards will be formulated to ease the norms. The government and market players immediately start a new round of social gaming. After a round of gaming, accounting standards will reach a temporary equilibrium. With