会计准则制定的国家博弈及经济后果

本文从经济利益着手,分析了各主要国家及经济组织对会计准则制定权的争夺,指出会计标准的国际化背后的实质是各国的利益之争。在国际会计准则制定的过程中利益斗争将长期存在,政治化程序不可避免,而最终的国际会计准则将是各方利益之争的均衡结果。我国也应积极、充分参与其中。

The Country Game and The Economic Consequences of Accounting Standards Setting

This paper discusses the international development of accounting standards.Firstly,this paper demonstrates the economic consequences of accounting standards and the political procedure of standards setting.Based on such a point of view,the paper analyses the interest aspect of the adoption by main developed region and countries such as USA,EU and Australia.Finally,this paper argues that the international development of accounting standards is a political procedure as well,and the international accounting standards setting is destined to be the result of interest competition among constituency.