基于强互惠理论的会计准则变迁研究

强互惠理论将人类的精神活动因素引入制度变迁研究中,扩展了人们将制度作为外部环境的接受者,制度变迁是自发演化过程或理性设计过程简单＂二分法＂的认识。会计准则作为一种制度安排,能够运用制度的理论框架予以分析。本文在强互惠理论博弈解说的基础上,对1992~2006年中国会计准则变迁过程进行分析。研究结论显示：中国会计准则变迁是自发演化与理性设计的统一,中国会计准则变迁过程中体现出自愿性和强制性双重强互惠特征,而且自愿性强互惠是主要特征,政府型强互惠滞后。

Research on Accounting Standards Changes Based on Strong Reciprocity Theory

Strong reciprocity theory introduces the factor of human spiritual activities into the research of institutional change,and expands people＇s understanding of simple dichotomy which includes that institution is the external environment of the recipient and institutional changes is the spontaneous evolution and rational design process.As a system arrangement,accounting standards can be analyzed by using theoretical framework.In this paper the accounting standards changes process between 1992 and 2006 in China is analyzed on the basis of interpretation of strong reciprocity theory game.Research result shows that Chinese accounting standards changes is the unification of spontaneous evolution and rational design,reflects the dual strong reciprocity characteristics of voluntary and mandatory,and voluntary strong reciprocity is the main feature while governmental strong reciprocity lagging.