从博弈角度看我国会计准则制定

在市场不能完全满足信息披露需要的条件下,需要进行会计管制.会计准则,是进行会计管制的依据.但是,从博弈观的角度分析,我国会计准则的产生和制定过程缺乏充分的博弈,导致了会计准则的执行不力.应该在充分体现博弈效果的原则下,广泛吸收社会各界人士参与会计准则的制定;改进准则制定机构,健全准则制定程序;提高注册会计师的公正化程度.让政府、投资者和企业通过多次博弈,使各自的利益得到更好的兼顾.

On Constitution of China's Accounting Standard from the Perspective of Game Theory

Accounting regulation is inevitable when the market cannot meet the need of full information disclosure,and the account-ing standards are the basis of accounting regulation.From game point of view,the enforcement of accounting standards is incompe-tent due to lack of sufficient game in formulating accounting principles in China.Hence,considering game effect,we need widely welcome social public to participate in the formulation of accounting standards,improve constituting organization and procedure,in-crease...