会计准则论文.docVIP

会计准则制定的博弈过程与我国会计准则摘要：会计准则的制定过程是一个由多方利益代表参与的博弈过程，其博弈是否充分是准则是否有效率的保证。博弈充分与否与博弈动因、博弈模式有关。准则的制定是由不充分向充分博弈演变的过程，相应的纳什均衡逐步由低层次向高层次递进。从博弈论角度研究会计准则的宗旨是：不仅仅是接受均衡结果，还要充分了解形成过程，从而创造条件达到良性均衡。　　博弈论研究的是各博弈方之间的对抗、竞争或面对一种局面的对策选择行为。会计准则作为一种公共选择的公共契约与博弈论有着广泛的联系，准则的制定是一个博弈的过程，形成是博弈的均衡。而准则是否有效率，要看博弈是否充分，是否遵循一贯性，即：制定最优和执行最优的统一。本文拟就会计准则制定的博弈过程对我国会计准则的启示作探讨。Accounting standard formulation process is a multi-stakeholder representative to participate in the game process, the game is fully is criterion whether effective guarantee. Game full or not and game agent, the game mode. The formulation of standards is by not fully to the full game evolution process, corresponding Nash equilibrium gradually from low level to high level progressive. From the Angle of game research accounting standards tenet is: not only is to accept the equilibrium results, but also fully understand forming process, so as to create conditions to achieve positive equilibrium. Game theory research is the game between the party against, competition or face a situation countermeasures choice behavior. Accounting standards as a kind of public choice of public contract and game theory has extensive contact, the formulation of standards is a game process, formation is balanced. And criterion is efficient, to see whether the game fully, whether to follow the consistency, namely: make optimal and implement optimal unity. This paper aims at the game process between accounting standards formulated to our country accounting standards makes a probe into the enlightenment. 关键词： 博弈 game 会计准则Accounting standards 启示enlightenment 一、博弈论与会计准则 　　博弈论追求的理想境界是达到帕累托最优的纳什均衡，然而其理论体系又就不同情形作了深入细分，并分别讲述它们各自的均衡，使得这一研究更为精确。会计准则追求的是哪一种理想的博弈均衡？博弈论按博弈各方面是否达成一个有约束力的协议可以划分为合作博弈和非合作博弈。就此而言，会计准则似乎是合作博弈，因为准则通过政府颁布，具有强制执行的约束力。但如果准则没有得到很好地执行，特别是像我国目前会计信息严重失真、违反准则司空见惯，人们就会对其合作性表示怀疑；按博弈各方行动的先后顺序可以划分为静态博弈和动态博弈。前者是指各博弈方同时选择行动或虽非同时但后行动者并不知道前行动者采取了什么行动，相反则为动态博弈。由于会计信息本身具有完全透明性，因此从这个意义上讲，会计准则制定是动态博弈。从博弈各方对对手的特征、战略空间和支付函数的知识，博弈可分为完全信息博弈和不完全信息博弈，信息越完全，越有利于准则制定的充分