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IASC成功改组为IASB,标志着会计全球趋同进入实质阶段。作为一种制度安排,由于会计准则具有经济后果以及会计准则制度变迁成本巨大,各国都力求在国际会计准则的制定过程中发挥主导作用,即基于寻租目的的准则制定权博弈行为。在会计全球趋同背景下,作为推动会计国际化的最主要国际机构,IASB自然成了各国围绕会计准则制定进行博弈的战场。博弈不仅存在于发达国家和发展中国家之间,也存在于发达国家之间,而且发达国家间的博弈结果将主导未来国际会计准则的制定。
IASC successfully restructured into IASB, marking the global convergence of accounting into a substantive stage. As a kind of institutional arrangement, due to the economic consequences of accounting standards and the huge cost of changes in accounting standards, all countries are striving to play a leading role in the development of international accounting standards, that is, the game of norm-setting rights based on the purpose of rent-seeking. In the context of the global convergence of accounting, as the most important international institution for promoting the internationalization of accounting, IASB has naturally become a battleground for all countries to play a game around accounting standards. The game not only exists between developed countries and developing countries, but also between developed countries, and the game result among developed countries will dominate the formulation of future international accounting standards.