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有效的会计准则必须是一个能够有效均衡各方利益矛盾的博弈结果,本文以演化经济学理论为依据,对会计准则的性质和模式进行重新构架,使其符合信息社会和时代发展的要求。
Effective accounting standards must be a game that can effectively balance the contradictions of interests of all parties. Based on the theory of evolutionary economics, this paper reconstructs the nature and mode of accounting standards to meet the requirements of the information society and the development of the times.