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会计准则制定一直是我国会计改革的一个中心议题,并且主要体现于会计准则制定主体、程序及会计准则国际趋同上,它对我国会计改革和发展有着深远影响。本文基于演化经济学视角,对IASC/IASB的金融工具会计准则变迁进行梳理,从而验证了会计准则变迁从根本上讲是一个自组织过程,其内嵌于经济社会的演进之中,是社会经济发展潮流自组织的结果。
Accounting standards has always been a central issue of accounting reform in our country, and is mainly reflected in the international convergence of the main body of accounting standards, procedures and accounting standards. It has a far-reaching impact on accounting reform and development in our country. Based on the perspective of evolutionary economics, this paper sorts out the IASC / IASB changes in accounting standards of financial instruments, and thus verifies that changes in accounting standards are fundamentally self-organizing processes. They are embedded in the evolution of the economy and society, Development trend of self-organized results.