| 企业会计准则实施的交易成本分析 |
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| 引用本文： | 陈云,曾月明,贺卫.企业会计准则实施的交易成本分析[J].经济问题,2009(4). |
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| 作者姓名： | 陈云 曾月明 贺卫 |
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| 作者单位： | 上海立信会计学院;东华大学旭日工商管理学院; |
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| 基金项目： | 上海市教育委员会重点学科建设资助项目(J51701) |
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| 摘 要： | 企业实施政府发布的《企业会计准则》就其本质来说反映了政府与企业之间的契约关系。这种契约安排的交易成本包括:准则制定成本、准则培训成本、准则执行成本以及准则疑难解释成本。新会计准则中,有完善的会计准则、相对完善的会计准则以及不完善的会计准则,实施完善程度不同的会计准则,政府和企业所产生的交易成本不同。非上市企业是否选择执行新准则,将会视交易成本的大小而定。
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| 关 键 词： | 交易成本 企业会计准则 契约 博弈 |
The Transaction Cost Analysis of the New Accounting Standards Implementation |
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| CHEN Yun,ZENG Yue-ming,HE Wei.The Transaction Cost Analysis of the New Accounting Standards Implementation[J].On Economic Problems,2009(4). |
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| Authors: | CHEN Yun ZENG Yue-ming HE Wei |
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| Institution: | 1.Shanghai Lixin University of Commerce;Shanghai 201620;China;2.Glorious Sun School of Business & Management;Donghua University;Shanghai 200051;China |
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| Abstract: | This article consider that enterprises implement "Accounting Standards for Business Enterprises",which reflects the nature of the contractual relationship between the government and enterprises.These transaction costs including constitute costs,training costs,implementation costs and explain costs.Among 39 accounting standards issued by the government,there are perfect accounting standards,relatively perfect accounting standards and imperfect accounting standards.Governments and enterprises will have differ... |
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| Keywords: | transaction cost accounting standards for business enterprises contracts game |
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