论文部分内容阅读
运用新制度经济学的理论理解会计准则的制定及其形成比单纯描述会计规范更有说服力,在会计准则研究方法中引入西方新制度经济学的内涵会更有助于中国特色的会计准则理论与方法体系的建设与发展。尝试运用新制度经济学的各种理论,分析会计准则变迁的本质要求及其特征,从而对我国会计准则的制定及变迁方向提出建议。
Applying the theory of new institutional economics to understand that accounting standards are more persuasive than simply describing accounting standards and introducing the connotation of western new institutional economics in accounting research methods will be more helpful to the accounting standards theory with Chinese characteristics And the construction and development of methodology. Try to apply various theories of new institutional economics to analyze the essential requirements and characteristics of changes in accounting standards so as to make suggestions on the formulation and changes of accounting standards in China.