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众所周知,国际会计准则委员会自成立以来,对促进各国会计之间的协调、推动会计的国际化,发挥了巨大的作用,其成就为世人所嘱目。如何评价国际会计准则委员会及其贡献,不是本文的目标。作者感兴趣的是:如何理解、认识并把握国际会计准则委员会成立以来,这一机构本身所出现的巨大变化。为此,作者通过系统理论中的功能扩张原理和公共选择理论中的寻租行为,进行解释。论文包括三个部分。第一部分首先对国际会计准则委员会及其目标,进行描述,并指出其所发生的变化;第二、三部分分别运用系统功能扩张原理和寻租理论,对其进行解释。最
As we all know, since its establishment, the IASB has played an important role in promoting the coordination among various countries in accounting and in promoting the internationalization of accounting. Its achievements have been the world’s orders. How to evaluate the IASB and its contribution is not the goal of this article. The author is interested in how to understand, recognize and grasp the dramatic changes that have taken place in this body since the establishment of the IASB. For this reason, the author explains through the principle of functional expansion in system theory and rent-seeking in public choice theory. The thesis consists of three parts. The first part first describes the IASB and its objectives, and points out the changes that have taken place. The second and third parts explain the IAS and rent-seeking theories respectively. most