摘要
本文从制度经济学的角度对会计制度不完全性进行了分析 ,认为会计制度安排作为一种不完全合约 ,无论是在发达的市场经济国家 ,还是在转轨时期不完善的市场经济国家 ,会计制度的不完全性是客观存在的 ;此外 ,会计环境的复杂性、未来的不确定性及相关法规制度的不完善是会计制度不完全性的外在诱因。本文在分析我国经济转型期会计制度不完全性原因的基础上 。
Having analyzed the incomplete nature of accounting system from the perspective of institutional economics, the author concludes that the accounting system is a kind of incomplete contract and the incompleteness of accounting system do exists either in the developed nation with market economy or in the transmission nation with less developed market economy; in addition, the complexity of accounting environment, future uncertainty and some related incomplete regulations are the external causes that lead to accounting system to be incomplete. Based on the analysis of the incompleteness of accounting system that exists in the time Chinas economy is transforming, the author puts forward some policy proposals to improve the accounting system.
出处
《会计研究》
CSSCI
北大核心
2005年第1期61-66,共6页
Accounting Research
