evolutionary economics- accounting standard-setting analysis of new ideas（演化经济学u2014u2014会计标准制定新思想的分析）.docVIP

Evolutionary Economics: Accounting standard-setting analysis of new ideas Abstract: This paper studies the accounting standard-setting for the order, the study found that more use of the system of economic theory. Economy continued to move forward, new situations and new problems have emerged along with the evolution of accounting standards will require that, therefore, the development of accounting standards is a dynamic process using traditional methods is difficult to accounting standard-setting for dynamic analysis. Evolution Economic theory is a dynamic process of evolution for analysis. as a basis of accounting standard-setting study will be a new way of thinking. Keywords: Evolutionary Economics Accounting Standards Paul A. Volcker (2001) pointed out that high-quality financial reporting depends on the accounting standards, accounting and auditing practices, and legislation and regulation, then the two parts can be summarized as accounting standards implementation issues. Visible, high-quality accounting standards, accounting standards that are the basis for generating high-quality financial reporting, accounting standards, the implementation of effective enforcement mechanism is to generate high-quality financial reporting to ensure that the U.S. subprime mortgage crisis (Sub-prime mortgage crisis) outbreak, once again sparked concern about the development of high-quality accounting standards . I. Studies on Accounting Standards (a) Accounting Standards basis (oriented) basis of accounting standard-setting, also known as accounting standard-setting guide, it covers a range of accounting standards in the accounting policy choices in foreign bias of the view is the basis of accounting standards than rules-based accounting standards. Mason, Gibbins (1991) believes that the principles-based accounting standards in general, better than the rules-based, and help to improve the quality of accounting information, if accounting standards are rules-or