基于博弈论视角的国际会计准则变迁路径研究

发布时间：2018-04-27 18:06

本文选题：国际会计准则变迁 + 国家利益　；参考：《重庆理工大学》2013年硕士论文

【摘要】：国际金融资本市场高速发展、日臻成熟，会计全球化进程加速已经成为不争的事实。国际会计准则理事会自2001年重组至今地位日益提升，而由其制定的国际财务报告准则正日益成为全球统一的财务会计标准，为各国具体会计准则制定的“风向标”。会计准则属于制度范畴，同其他制度一样具有经济后果，既有的会计准则是其制定者利益的化身，它的不同必然导致利益格局的差异。国际会计准则作为会计准则的子集之一，直接影响经济利益在世界各国间转移。因此，可以说谁掌握了当今国际会计准则的制度权，谁就能分得最多的利益，由此一场利益博弈就此拉开。纵观国际会计准则的发展，已俨然呈现出一条明晰的制度变迁路径。各国都本着自身利益最大化的目的参与该场博弈，争夺国际会计准则的制定权、希冀国际会计准则能够更多地呈现出本国准则的特点，于是国际会计准则作为该场利益博弈中的纳什均衡不断地形成、变迁，演化前行。本文采用规范研究的方法。以新制度经济学的相关理论作为利益分析的立论支持，借鉴青木昌彦的比较制度分析范式对国际会计准则变迁路径中的典型化事实予以回望，归纳总结了不同时期国际会计准则呈现出不同特点所对应的时代背景和经济背景；在此基础上，运用经典博弈论和演化博弈论，分别从静态的时点角度和动态的历史期间角度解释这一路径的形成和变迁，通过具体的数学模型进行详细分析，将国际会计准则变迁路径的真正成因理性化、直观化；最后，借鉴量子理论领域的相关知识，将经典的国际会计信息转化成量子信息，借鉴J.Eisert的量子博弈模型，对量子纠缠这一量子力学领域的核心概念重新定义为“国家自利系数”，，分类讨论在不同的国家自利系数下的均衡情况以及对应的各国利益情况，以期为进一步的深入研究开拓全新视野。
[Abstract]:With the rapid development and maturity of international financial capital market, the acceleration of accounting globalization has become an indisputable fact. Since the reorganization of IASB in 2001, the status of IASB has been rising day by day, and the International Financial reporting Standards (IFRS) formulated by the IASB are increasingly becoming the global uniform financial accounting standards, which are "wind vane" for the specific accounting standards of various countries. Accounting standards belong to the category of system and have economic consequences as other systems. The existing accounting standards are the embodiment of the interests of its framers, and their differences will inevitably lead to differences in the pattern of interests. As a subset of accounting standards, international accounting standards have a direct impact on the transfer of economic interests among countries in the world. Therefore, it can be said that who grasps the system right of international accounting standards, who can get the most benefits, thus a benefit game is opened. Looking at the development of international accounting standards, there has been a clear path of institutional change. In order to maximize their own interests, all countries participate in the game and compete for the right to formulate international accounting standards, hoping that the international accounting standards can more show the characteristics of their own standards. As a result, international accounting standards as the Nash equilibrium in the interest game are constantly formed, changed and evolved. This paper adopts the method of normative research. Taking the relevant theories of new institutional economics as the theoretical support of interest analysis, using Aoki's comparative institutional analysis paradigm as reference, the paper looks back at the typical facts in the changing path of international accounting standards. This paper summarizes the background and economic background corresponding to the different characteristics of international accounting standards in different periods, and on this basis, applies the classical game theory and evolutionary game theory. Explain the formation and change of this path from the angle of static point of time and dynamic historical period respectively, through the detailed analysis of the concrete mathematical model, the real cause of the change path of international accounting standards is rational and intuitionistic; finally, Referring to the relevant knowledge of quantum theory, the classical international accounting information is transformed into quantum information, and J.Eisert 's quantum game model is used to redefine the core concept of quantum entanglement as "national self-interest coefficient". This paper discusses the equilibrium situation under different national self-interest coefficients and the corresponding national interests in order to open up a new field of vision for further research.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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