制度变迁理论视角下的事业单位会计改革研究

运用制度变迁理论,可以构建我国会计制度变迁的一般理论模型。该模型综合了制度变迁的供、需理论,指出交易费用在会计制度变迁中的决定作用,并对我国会计制度变迁中的交易费用进行了科学分类。用1998年事业单位会计制度变迁和2006年企业会计制度变迁可以验证该理论模型。运用该模型,解释了目前事业单位会计制度改革现状,推断了改革前景。

The Research of Institution Accounting Reforms:Under the View of System Vicissitude Theory

By using system vicissitude theory we can construct the general vicissitude theory model of our country accounting system.This model points out that the transaction cost is the decisive factor in accounting system vicissitude, and has carried on the science classification to china's accounting system vicissitude's transaction cost.The system vicissitude of 1998 Institution accounting system vicissitude and 2006 business accounting might confirm this theoretical model.By using this model, we can explain the present situation of Institution accounting system reform, and prospect the reform prospect.