会计准则变迁的自组织演化机理研究

近年来的制度变迁研究,日趋倾向于利用自组织理论探讨。本文将会计准则视为一种制度,将会计准则制定看作是一种制度安排,并将会计准则变迁纳入制度变迁的理论框架中进行研究。本文运用自组织理论,阐述了会计准则变迁的自组织本质,并从会计准则变迁自组织演化的前提、动力、演化诱因和演化路径四个方面,分析了会计准则变迁自组织演化机理,试图为会计准则变迁研究开辟一条新的途径。

Study on Self-organization Evolution Mechanism of Changes in Accounting Standards

Self-organization theory is increasingly used to discuss institutional change in study of recent years.In this article,accounting standards is treated as an institution,accounting standards making is treated as institution arrangement,and changes in accounting standards are studied in the theoretical framework of institutional change.Using self-organization theory,this paper explains self-organization nature of changes in accounting standards,analyzes self-organization evolution mechanism of changes in accounting standards from aspects of premise,impetus,evolutionary incentives and evolution path of changes in self-organization evolution of accounting standards,trying to open up a new way for study on Changes in accounting standards.