摘要
企业实施政府发布的《企业会计准则》就其本质来说反映了政府与企业之间的契约关系。这种契约安排的交易成本包括:准则制定成本、准则培训成本、准则执行成本以及准则疑难解释成本。新会计准则中,有完善的会计准则、相对完善的会计准则以及不完善的会计准则,实施完善程度不同的会计准则,政府和企业所产生的交易成本不同。非上市企业是否选择执行新准则,将会视交易成本的大小而定。
This article consider that enterprises implement ＂Accounting Standards for Business Enterprises＂, which reflects the nature of the contractual relationship between the government and enterprises. These transaction costs including constitute costs, training costs, implementation costs and explain costs. Among 39 accounting standards issued by the government, there are perfect accounting standards, relatively perfect accounting standards and imperfect accounting standards. Governments and enterprises will have different transaction costs, because of implementation different accounting standards. Non-listed companies and listed companies will be considered new guidelines complete difference in the extent of discrimination.
出处
《经济问题》
CSSCI
北大核心
2009年第4期105-108,共4页
On Economic Problems
基金
上海市教育委员会重点学科建设资助项目(J51701)
关键词
交易成本
企业会计准则
契约
博弈
transaction cost
accounting standards for business enterprises
contracts
game
