《从交易费用谈会计准则若干问题》.docVIP

从交易费用谈会计准则若干问题摘 要 会计学是经济学的一个分支，其逻辑中包含着与现代经济学相同的基本假设，因此，跳出就会计论会计的圈子，从经济学理论与会计学理论的关系入手，有利于更好地理解会计学中的诸多问题。本文试从新制度经济学中交易费用理论的角度来解释会计准则的有关问题。 交易费用理论是新制度经济学最基本、最核心的范畴，其是指制度运行的费用，所以，交易费用的变化会引起制度的变迁。会计准则作为一种制度安排，必然与交易费用有着密切的联系。以此为出发点，本文从交易费用的角度对会计准则的产生、实质、设计与变迁的评价标准进行了剖析；并在此基础上，运用交易费用理论对我国会计准则目标、会计准则制定机构、会计规范体系的确定与变迁进行了分析，提出了建议。 无论是分析、解释还是启示，本文的最终目的在于强调一种观念，即：会计准则的产生是降低交易费用的需要；其实质是降低交易费用的手段；其变迁与否以能否降低交易费用作为标准。因此，我国会计准则的制定与变迁也应以降低交易费用为目标，以实现资源的优化配置。 关键词：交易费用，会计准则Discussions to Problems on Accounting Principles from Perspective of Transaction Cost ABSTRACT Accounting is one of the branches of economics and the basic hypotheses are the same both in economics and accounting. So better understanding of accounting requires the application of the tools of economics, such as “Transaction Cost Theory”TCT. From transaction cost perspective the dissertation explains formulation and modification of accounting principles. Transaction cost which is the cost relating to institution is the most basic and important definition in “New Institutional Economics”NIE. Changes of transaction cost lead to modifications of institutions. So as one type of institutional arrangement, there are close relations between accounting and transaction cost. From perspective of TCT the author analyzes the birth inbeing and criterion of accounting principles. The points mentioned above pave the way for the author to analyze the modifications of objective formulating institution of accounting principles and accounting regulating system in our country. The author makes numerous empirical and subjective arguments toward the points above, the aim of this essay is establishing a concept: the objective of birth inbeing and modification of accounting principles is to reduce transaction cost. So in order to optimize the allocation of resources, the formulation and modification of accounting principles in our country must follow the rule of reducing the transaction cost. Zhao Lei Accounting Directed by: Ye Ziyuan