摘要
自新中国成立以来 ,我国不断进行会计制度改革 ,以便与社会经济环境相适应。该文运用西方新制度经济学的理论 ,分析了我国会计制度变迁的导因及变迁方式 ,并认为我国会计制度变迁趋势是 :变迁内容更与国际会计惯例靠拢 ,变迁方式需求诱致型与供给主导型并存。
Since the foundation of the people's Republic of China, accounting systems have been changed a lot to be adapted to the society and economy. This thesis uses the theory of the Western New Institutional Economics, analyzes the reasons and styles of the changes of accounting systems in China, and gets the conclusion that the trend of changes of accounting systems in China will be as follows: The content is drawn close to the international accounting practice and the style of accounting changes is the coexistence of the demand leaded and supply oriented changes.
出处
《石河子大学学报（哲学社会科学版）》
2002年第3期31-34,42,共5页
Journal of Shihezi University(Philosophy and Social Sciences)
关键词
会计制度
变迁
方式
制度
accounting systems
change
style
system
