| 会计准则国际化的新制度经济学解释——基于制度变迁理论的分析 |
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| 引用本文： | 江百灵. 会计准则国际化的新制度经济学解释——基于制度变迁理论的分析[J]. 特区经济, 2009, 242(3): 79-81 |
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| 作者姓名： | 江百灵 |
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| 作者单位： | 厦门大学,会计系,福建,厦门,361005 |
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| 摘 要： | 2006年2月我国颁布了新企业会计准则,实现了国际会计准则的实质趋同。应用制度变迁理论,我们可以解释会计准则国际化的动因、成本、方式、方向,并能够预测我国会计准则进一步国际化的趋势及特征。
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| 关 键 词： | 会计准则 国际化 新制度经济学 制度变迁 |
Accounting rule internationalization''s new system economics explanation——analysis basing on system trasition theory |
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| Jiang Bai Ling. Accounting rule internationalization''s new system economics explanation——analysis basing on system trasition theory[J]. Special Zone Economy, 2009, 242(3): 79-81 |
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| Authors: | Jiang Bai Ling |
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| Abstract: | Chinese government issued new accounting standards in Feb 2006, which materially converged on international accounting standards. The reason, cost, ways and direction of accounting standards interna-tionalization can be interpreted by institutional evolvement theory. Also the characteristics of accounting standards internationalization in China can be predicted with the theory. |
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| Keywords: | Accounting Standards Internationalizati on New Institutional Economics Institutional Evolvement |
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