经济后果与会计准则变迁The changes of economic consequences and accounting standardsWord下载.docx

经济后果与会计准则变迁The changes of economic consequences and accounting standardsWord下载.docx

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Thefollowingisnotimmutableandfrozen,iswiththedevelopmentofeconomyandenvironment,facinga

Thenewchangesandproblems.Thechangesofaccountingstandardsreferstothehistoricalprocessofthechangeoftheaccountingstandards,accountingfortheperformanceofquasi

Thesubstitution,transformationandtransactionprocess.Inthisprocess,themostimportantistheexistenceofaccountingstandards

Theeconomicconsequencesoftheeconomicconsequencesofaccountingstandardschangereflectedinthemotivation,subject,changeetc..

First,theeconomicconsequencesisthedynamicchangesinaccountingstandards

Accountingstandards"

economicconsequences"

isaphenomenonin1960s,anditis"

.

With"

thehypothesisofacorresponding.ThefamousAmericanaccountingscholarsvoize（Zeff）in"

"

Thedevelopmentoftheoryof"

（1978）,thispaperpointsoutthattheeconomicconsequenceofaccountingreportwillaffecttheenterpriseandgovernment,

Thetradeunionsandthedecision-makingbehaviorofinvestorsandcreditors,theindividualorgroupbehaviorandmayinothergroups

Theinfluenceoftheinterests.Anotherscholar,ouroffinhisbook"

financialaccountingtheory"

intheeconomicconsequences

Definition:

theeconomicconsequencesarethatwhethereffectivesecuritiesmarkettheorymeaningtothechoiceofaccountingpolicywill

Effectofthevalueofthecompany.Becausewiththeeconomicconsequencesofaccountingstandards,moreinterestsdirectlyorindirectly.

Toparticipateintheformulationprocessofaccountingstandards,criteriahavebeenhithertounknown"

agreateye"

alsovoize

Said:

"

theeconomicconsequencestheoryrepresentstheaccountingthoughtsoftherealrevolution,socialandeconomicconsequenceshavebecomeas

Thiscentralissueofaccounting,andislikelytobethemostchallengingprobleminaccountingin1970s"

Changesinaccountingstandardsdoesnotdependonthepreferences,butdependsontheobjectivefactorsandchanges.

Thedynamicchangesofaccountingstandardsmainlyfromtwoaspects:

internalpowerandexternalpower.[1]powerreferstotheaccountingstandard

Thecontradictionwiththedevelopmentofsocietyandeconomy;

externalpowerreferstothechangeofsubjectfromtheirowninterests,

Acontinuousbenefitcalculationandcomparisonofnewandoldstandardcost,inordertomakethechange,howtochangeit

Moveallthemainchoice,thisprocessismainlyduetothepursuitofutilitymaximization.Withaccountingstandards

Haseconomicconsequences,fromadifferentpointofviewaffectsthestakeholdersoftheeffectivenessandbenefit,thatistosaydifferent

Theeconomicimpactofaccountingstandardsonstakeholdersisdifferent,asanewcriterionforthemajorityofinterests

Therelevantpersonisgood,thenaturalchangeprocesseasier,insteadchangeprocesswillbedifficult

Hard。

Producedbythedifferenteconomicconsequencesofaccountingstandardsaredifferent,sothechangeprocess,theparties

Theeffectisdifferent,somestakeholdersagree,butsomeoppose.

Two,changetheeconomicconsequencesofaccountingstandardsandsubject

AccordingtothedefinitionoftheSeef,economicconsequencesaredividedintotwolevels,thefirstlevelofeconomicconsequences,itwillbestraight

Theinfluenceofenterprise,government,tradeunions,investorsandcreditorsdecision-makingbehavior,weunderstanditasadirect

Economicconsequences;

thesecondlevel,wecalltheindirecteconomicconsequences,theseindividualsorgroupsandbehavior

Canhaveanimpactontheinterestsofothergroups.Intheprocessofchangesinaccountingstandards,differentinterestgroupsonthetwo

Theeconomicconsequencesofthefeelingsaredifferent.

Accordingtothetheoryofinstitutionalchange,intheprocessofinstitutionalchange,differentinterestgroup'

sactionisalwaysdifferent

The.

Northputthesedifferentinterestsbysuccessivelyinactionfortheprimaryandsecondaryactiongroupactionset

Group.Oneoftheprimaryactiongroupdecision-makingdominatestheprocessofinstitutionalchange,thesecondaryactiongroupforhelp

Someinstitutionalarrangementstohelptheprimaryactiongrouptogetincomechange[II].

Accordingtothetheoryofinstitutionalchange,theprocessofchangesinaccountingstandardstoachievethroughinterestgroupactioncan.Meeting

Changesinaccountingstandardsgenerallyexperiencedthefollowingfivesteps:

（1）duetothesizeofthemarketchangesintechnology.

Stepandotherreasons,someindividualsorgroupsareexpectedtopotentiallyaccountingnetincomeisabove

Thedirecteconomicconsequencesofsaid,thisgroupwillbecometheprimaryactiongroupofthechangesofaccountingstandards.

Thegroupplaysaleadingroleinthechangesinaccountingstandards.

（2）theprimaryactiongroupputforwardspecificaccountingstandards

Changeplan,determinethesetofoptions.（3）alltheprimaryactiongrouponaccountingstandardschange

Projectevaluationandselectionintheexpectednetincomeisgreaterthanzerounderthepremiseoftheprimaryactiongrouptopromoteit

Toimplementthechangesofaccountingstandards.（4）topromotetheformationofthesecondaryactiongroupofthechangesofaccountingstandards.（5）two

Anactiongrouptogethertochangetheaccountingstandardsandaccountingstandardschange,mayreceive

Benefitallocation.

Three,theeconomicconsequencesandthechangesofaccountingstandards

FromthedefinitionofSeefeconomicconsequencescanbeseen,theeconomicconsequencesofmicroeconomicconsequences,mainlyfor

Effectofmicroindividual,suchastheimpactonenterprises,tradeunions,investorsandcreditorsdecision-makingbehavior;

inaddition

Somescholarsputforwardtheaccountingstandardswithmacroeconomicconsequences,HaoJenkins（1973）proposedaccountingrules

Onlywithmicroeconomicconsequences,shouldbefromthesocialpointofview,fromtheangleofthemacromanagement,torerecognize

Effectofgeneralaccountingstandards.Thecompanyproducesusefulreportingstandardsoneconomicdecisioninformationisthepremiseofaccountingstandard

Tomeetthegovernmentmacroeconomicobjectivesandeconomicplan,inordertoachievethispurpose.......DuetoFASB

Istheimpactofeconomicbehaviorofpower,whichhavethedutytosupportthegovernment'

seconomicplan[3].

Institutionalchangeismainlyaffectedbythechoiceofpowerstructureandsocialpreferencebetweenagroupofsocialinterests

Restriction.[4]accordingtothedifferentwaysofclassification,institutionalchangecanbedividedintogradualchangeandsuddenchange

Move,localchangewiththeoverallchange,imposedchangeandinducedchangeetc..OneofthemostfamousDivision

YifuLin'

smethodischange,namelytheimposedchangeandinducedchange.Inducedinstitutionalchangemeans

Isthecurrentinstitutionalarrangementsofthemodificationorreplacement,orcreateanewinstitutionalarrangement,whichiscomposedofanindividualorgroupofpeople

Spontaneousadvocacy,organizationandimplementationinresponsetotheopportunitytomakeaprofit.（YifuLin,1989）inducedinstitutionalchange

Mustbeintheexistinginstitutionalarrangementscannotbecausedbyachance.Theinducedinstitutionalchange

Studentsmusthavesomefrominstitutionaldisequilibriumprofitopportunities.Fromtheinitialequilibriumsystem,totheunbalancedsystem,

Tosystemequilibrium,againandagain,thisprocessistheprocessofhumaninstitutionalchange.Thesystemcausedbyuneven

Alotofmoneyreasons,someeconomistsputitdowntofourfactors:

oneistheinstitutionalchoiceset

Change;

twoisthetechnicalchangeandthedevelopmentofsocialproductivity;

thethreeisthelongtermvariationofelementsandtherelativepriceoftheproducts

Thefourisdynamic;

otherinstitutionalarrangementschange.Inductiveinstitutionalchangedoesoccur,mainlydependsontheindividualinnovation

Comparisonoftheexpectedbenefitandcost.Themandatorysystemchangesbytheordersandlawsofthegovernmentandtheintroductionof.

Differentfromtheinducedinstitutionalchangeandmandatoryinstitutionalchangecanbebetweendifferentconstituencygroupsontheexistingincome

Redistributionoccurs.Thesubjectisthenationalmandatorysystemchanges.Thecountry'

sbasiclawandcanprovide

Order,andprotectpropertyrightsinexchangefortax.Asamonopoly,nationalcompetitiveorganizationthancanbemuchlower

Toprovideasystemofservicefees.

Inthenationalsupplyinadditiontotheadvantagesofeconomiesofscale,inthebusiness

Thedegreeofimplementationoftheorganizationcostalsohastheadvantage.Forexample,byforce,Chinacanbereducedintheprocessofinstitutionalchange.