基于游说的会计准则变迁研究

会计准则的变迁是一种动态的演化博弈，强调的是一种动态的均衡。会计准则的制定过程实际就是利益各方实现动态均衡的过程。本文探究了我国会计准则变迁过程中游说力度缺乏的内在因素。提出应加大与游说相关的直接利益，从而强化利益相关者对准则制定的游说力度，才能制定出高质量的适合我国国情的会计准则。

A Study of Accounting Standard Change on Lobby

The process in formulating accounting standards is practically the process of stakeholders achieve active equilibria, This paper studies inside factor of lack of lobby come from the process of the change of accounting standards in our country. This paper proposes that we should increase the direct behalf related to lobby and further strengthen the power of lobby in formulating accounting standards, Through these measures, we can formulate high quality accounting standards to adapt to our country.