制度竞争可以看作是一个制度搜寻和发展的过程,制度竞争的结果是降低交易成本和收益的合理均衡,以便导入更合理的制度。根据有关的研究,财务报告没有唯一的和最佳的模式,制定会计准则时应寻求与准则的应用环境相匹配的应用模式。一、当前制度竞争与应用环境的客观性我国会计制度的发展大致经历了四个阶段,由一个庞杂的“集合体”(也 Institutional competition can be seen as a process of institutional search and development. The result of institutional competition is to reduce the reasonable balance between transaction costs and benefits so that more reasonable systems can be introduced. According to relevant research, there is no single and best model for financial reporting. When formulating accounting standards, application models that match the application environment of the guidelines should be sought. I. Objectivity of Current Institutional Competition and Application Environment The development of China’s accounting system has gone through four stages, which consist of a complex “assembly” (also