| 会计政策选择的经济学思考 |
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| 引用本文： | 江金锁,李西明. 会计政策选择的经济学思考[J]. 河北经贸大学学报, 2006, 27(3): 73-77 |
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| 作者姓名： | 江金锁 李西明 |
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| 作者单位： | 广东金融学院,会计系,广东,广州,510520;黄石中等专业学校,教务处,湖北,黄石,435000 |
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| 基金项目： | 广东金融学院校科研和教改项目 |
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| 摘 要： | 企业管理当局的“经济人”性质决定了制定、执行两个层面上的会计政策选择需求,而为了节约交易费用,会计政策的供给经历了一个由执行层面向制定层面变迁的过程。根据耗散结构理论,提高会计政策制定的广泛参与度,使会计政策制定机构成为一个远离平衡态的开放系统;同时采取措施增大执行层面会计政策选择成本,使执行层面会计政策选择的需求向制定层面会计政策选择的需求转化,是治理会计政策选择市场的策略。
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| 关 键 词： | 会计政策选择 经济后果 耗散结构 |
| 文章编号： | 1007-2101(2006)03-0073-05 |
| 收稿时间： | 2006-02-26 |
| 修稿时间： | 2006-02-26 |
Economic Analysis of Accounting Policy |
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| JIANG Jin-suo,LI Xi-ming. Economic Analysis of Accounting Policy[J]. Journal Of Hebei University Of Economics and Trade, 2006, 27(3): 73-77 |
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| Authors: | JIANG Jin-suo LI Xi-ming |
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| Abstract: | Accounting policy choice(APC) consists of APC establishment and APC execution.Based on economic aftermath theory,the research shows that enterprise management authority,who holds selfish character,demands APC establishment and APC execution.To save bargain fees,APC supply has experienced the evolution from execution to establishment.According to dissipation structure theory,the more enterprises participate in the movement of APC establishment,the more healthy APC establishment organization,which perhaps form a system far away from the equilibrium.At the same time,we should increase APC executing cost and force APC executing to transform to APC establishment so as to determine an effective APC market. |
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| Keywords: | accounting policy choice economic aftermath dissipation structure |
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