集体行动逻辑下的欧洲会计协调研究

欧洲会计协调是指欧盟为了协调各成员国的会计活动,通过制定和颁布一系列指令,对各国会计准则上的差异设定限度,以增加欧盟内各国会计实务和财务信息的统一性和可比性。从集体行动逻辑理论的观点看,这可视为一种两个以上的个人(此处指政府)形成的一项以会计准则为标的的特殊契约交易的集体行动。本文将对欧洲会计协调的分析与思考纳入集体行动逻辑的理论框架中,在解释其现已取得成就的基础上,重点对欧洲会计协调中出现的障碍加以深入的研究和剖析,并展望其未来的发展之路。

Study on the European Accounting Coordination under the Logic of Collective Action

European accounting coordination is the certain activities and process in which European Union set limitations on the differences of every country's accounting standards by constituting and decreeing a series of instructions in order to enhance the unity and comparability of the member country's accounting operation and financial information. From the logic of collective action point of view, it could be regarded as a special contract exchange collective action that runs by two or more individuals(here refers to the government)and focuses on accounting standards. This article incorporates European accounting coordination into the theory of logic of collective action. Based on the explanations on the achievement, this article puts emphasis on analyzing the obstacles that exist in European accounting coordination.