| 基于博弈分析的财务会计概念框架研究 |
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| 引用本文： | 林钟高,韩立军.基于博弈分析的财务会计概念框架研究[J].山西财经大学学报,2005,27(3):135-140. |
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| 作者姓名： | 林钟高 韩立军 |
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| 作者单位： | 安徽工业大学,会计系,安徽,马鞍山,243002 |
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| 摘 要： | 借鉴Rubinstein和Leonfief的博弈模型，对财务会计概念框架中会计目标的选择、会计信息质量特征的具体确定以及制定主体的选择等问题进行博弈分析，认为会计目标和制定主体的选择具有状态依存的特征。在此基础上，结合我国的．基本国情，对我国的财务会计概念框架进行了初步的定位。
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| 关 键 词： | 财务会计 概念框架 博弈分析 |
| 文章编号： | 1007-9556(2005)03-0135-06 |
| 修稿时间： | 2005年4月25日 |
Gaming Research on Conceptual Framework of Financial Accounting |
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| LIN Zhong-gao,HAN Li-jun.Gaming Research on Conceptual Framework of Financial Accounting[J].Journal of Shanxi Finance and Economics University,2005,27(3):135-140. |
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| Authors: | LIN Zhong-gao HAN Li-jun |
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| Abstract: | Upon gaming, with the help of models by Rubinstein and Leontief, of such issues in the financial accounting conceptual framework as the choice of accounting objectives, the determination of accounting information quality characteristics and the choice of institution agents, it is found that there is a regime dependence between accounting objectives and the choice of institution agents. Thus an elementary orientation of the financial accounting conceptual framework relevant to the basic condition of Chinese economy is constructed. |
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| Keywords: | financial accounting conceptual framework gaming |
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