摘要
以博弈均衡的制度观作为分析会计准则制定的一个框架,以产权理论作为分析问题的前提,对会计准则的性质进行新的解释:会计准则的本质是产权利益主体进行演进博弈和重复博弈的结果;经过博弈均衡形成和完善的会计准则既能公平地对待利益各方,又能体现会计准则制定的技术性原则,最终可以最大程度地降低交易成本。
With the institutional view of game equilibrium as a framework for analyzing accounting standard formulation, and with property theory as the premise for problem analysis, the paper provides a new explanation for the nature of accounting standards, which is a consequence of evolutionary game and repetitive game on the part of property interest subject. The accounting standards formed and perfected by game equilibrium can not only impartially treat all parties of interest, but also embody the technical principle of formulating accounting standards and minimize transaction cost.
出处
《广东商学院学报》
2005年第2期53-57,共5页
Journal of Guangdong University of Business Studies
关键词
会计惯例
会计准则
自发秩序
人为秩序
博弈均衡
accounting convention
accounting standard
spontaneous order
artificial order
game equilibrium
