中国会计制度变迁的经济学分析
发布时间：2019-01-20 15:20
【摘要】：中国会计制度从建国以来，经过了60多年的发展历程。在这段时间里，伴随着曾经的危机和如今的逐渐繁荣，中国会计制度实现了自身的发展，其结构日益复杂，功能也逐步完善。就其变迁的趋势而言，历经从简单到复杂，从混沌到有序，从初级到中高级的阶段，中国会计制度发展成拥有多元化的利益主体、有序的变迁机制、较低的交易费用以及严格的监管保护制度的体系。就中国会计制度变迁的历史经验而言，伴随着社会和经济的发展，依据经济对会计制度的需求，经济体制的变化成为会计制度发展的主要外在表现。当原有的会计制度发展到一定时期、取得一定的进步后，其结构的不合理性就成为限制会计制度进一步发展的制约因素。此时，制度的平衡被打破，并产生较大的波动，这就要求改变和重组会计制度的结构要素，以适应经济发展的需要。中国会计制度在不断的发展过程中趋于复杂化和合理化。 本文主要从新制度经济学的角度来研究中国会计制度的变迁问题。论文以马克思主义经济学理论和西方经济学家对有关具体经济制度变迁的论述为指导，以新制度经济学的产权理论、交易费用理论、制度变迁理论和制度博弈均衡理论为直接理论基础，以中国会计制度变迁为基本线索，，对中国会计制度变迁的环境、变迁主体、变迁成本及路径依赖等诸多因素进行梳理，并考察制度变迁的基本动力，对中国会计制度变迁问题进行了比较全面、系统的研究，分析会计制度如何在制度变迁各因素的推动下实现自我完善和自我升级。在此基础上，以中国会计制度的变迁过程为对象，分别从宏观、微观以及制度这三个维度，以产权、交易费用、变迁路径以及博弈论为视角，考察其变迁的路径和机制。通过对中国会计制度与包括国际会计准则和美国会计准则在内的西方发达会计制度进行对比分析，从中国会计制度历史发展的复杂演进中提炼出贯穿于会计制度结构之中的发展变化规律，研究其未来的发展方向，从而为进一步调整和优化中国会计制度提供有益的借鉴。
[Abstract]:China's accounting system has gone through more than 60 years of development since the founding of the people's Republic of China. During this period, with the crisis and prosperity, China's accounting system has realized its own development, its structure is increasingly complex, and its functions are gradually improved. As far as the trend of its vicissitude is concerned, from simple to complex, from chaos to order, from the primary stage to the middle and advanced stage, China's accounting system has developed into a diversified interest subject and an orderly vicissitude mechanism. Lower transaction costs and a strict system of regulatory protection. As far as the historical experience of accounting system changes in China is concerned, with the development of society and economy, according to the demand of economy to accounting system, the change of economic system becomes the main external manifestation of accounting system development. When the original accounting system develops to a certain period and makes certain progress, the irrationality of its structure becomes the restriction factor that restricts the further development of the accounting system. At this time, the balance of the system is broken, and there are great fluctuations, which requires the change and reorganization of the structural elements of the accounting system to meet the needs of economic development. China's accounting system tends to be complicated and rationalized in the course of continuous development. This paper mainly studies the change of Chinese accounting system from the angle of new institutional economics. The thesis is guided by Marxist economic theory and western economists' exposition on the change of specific economic system, and the property right theory and transaction cost theory of new institutional economics. Based on the theory of institutional change and the equilibrium theory of institutional game, and taking the change of Chinese accounting system as the basic clue, this paper combs the environment, subject, cost and path dependence of the change of accounting system in China. It also investigates the basic motive force of the institutional change, makes a relatively comprehensive and systematic study on the problem of China's accounting institutional change, and analyzes how the accounting system can achieve self-improvement and self-upgrading under the promotion of various factors of institutional change. On this basis, taking the change process of Chinese accounting system as the object, from the macro, micro and institutional dimensions, from the perspective of property rights, transaction costs, transition path and game theory, this paper investigates the path and mechanism of its change. Through the comparative analysis of Chinese accounting system and western developed accounting system, including international accounting standards and American accounting standards, From the complex evolution of the historical development of Chinese accounting system, this paper abstracts the law of development and change through the structure of accounting system, studies its future development direction, and provides a useful reference for the further adjustment and optimization of China's accounting system.
【学位授予单位】：吉林大学
【学位级别】：博士
【学位授予年份】：2013
【分类号】：F233
本文编号：2412147
[Abstract]:China's accounting system has gone through more than 60 years of development since the founding of the people's Republic of China. During this period, with the crisis and prosperity, China's accounting system has realized its own development, its structure is increasingly complex, and its functions are gradually improved. As far as the trend of its vicissitude is concerned, from simple to complex, from chaos to order, from the primary stage to the middle and advanced stage, China's accounting system has developed into a diversified interest subject and an orderly vicissitude mechanism. Lower transaction costs and a strict system of regulatory protection. As far as the historical experience of accounting system changes in China is concerned, with the development of society and economy, according to the demand of economy to accounting system, the change of economic system becomes the main external manifestation of accounting system development. When the original accounting system develops to a certain period and makes certain progress, the irrationality of its structure becomes the restriction factor that restricts the further development of the accounting system. At this time, the balance of the system is broken, and there are great fluctuations, which requires the change and reorganization of the structural elements of the accounting system to meet the needs of economic development. China's accounting system tends to be complicated and rationalized in the course of continuous development. This paper mainly studies the change of Chinese accounting system from the angle of new institutional economics. The thesis is guided by Marxist economic theory and western economists' exposition on the change of specific economic system, and the property right theory and transaction cost theory of new institutional economics. Based on the theory of institutional change and the equilibrium theory of institutional game, and taking the change of Chinese accounting system as the basic clue, this paper combs the environment, subject, cost and path dependence of the change of accounting system in China. It also investigates the basic motive force of the institutional change, makes a relatively comprehensive and systematic study on the problem of China's accounting institutional change, and analyzes how the accounting system can achieve self-improvement and self-upgrading under the promotion of various factors of institutional change. On this basis, taking the change process of Chinese accounting system as the object, from the macro, micro and institutional dimensions, from the perspective of property rights, transaction costs, transition path and game theory, this paper investigates the path and mechanism of its change. Through the comparative analysis of Chinese accounting system and western developed accounting system, including international accounting standards and American accounting standards, From the complex evolution of the historical development of Chinese accounting system, this paper abstracts the law of development and change through the structure of accounting system, studies its future development direction, and provides a useful reference for the further adjustment and optimization of China's accounting system.
【学位授予单位】：吉林大学
【学位级别】：博士
【学位授予年份】：2013
【分类号】：F233
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