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本文以作者对企业会计规则制定权合约安排及其变迁的有关研究及制度变迁理论为指导 ,构建了一个融时间、产权主体多元程度、主导经济的意识形态、会计规则制定权合约安排的范式与离散度、企业类型五维的描述与分析框架 ,对中国 1978- 1999年间的企业会计规则制定权合约安排之变迁进行描述与分析 ,以期能够梳理和更好把握该二十年中国的企业会计变迁史 ,并形成若干基本结论。
This article, based on the author’s research on the contractual arrangements of making accounting rules and its changes and the theory of institutional change, constructs a paradigm of the contractual arrangements of financial rules, such as the time, the pluralism of ownership, the dominant economy, the ideology of dominant economy, Dispersion and corporate type five-dimensional description and analysis of the framework of China’s 1978-1999 accounting firm making changes in the formulation and evolution of contract arrangements described and analyzed in order to be able to sort out and better grasp of China’s two decades of corporate accounting changes History, and formed a number of basic conclusions.