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从耗散结构理论视角研究会计准则变迁,界定了会计准则耗散结构概念,认为会计准则变迁的实质是一个负熵的过程。我国会计准则系统比较封闭,接近平衡态势,必须建立开放的会计准则系统,建立反馈系统;我国会计准则变迁是强制性变迁,正是如此才出现负熵过程,使开放系统由无序变为有序,形成耗散结构,使会计准则变迁顺利进行。
From the perspective of dissipative structure theory, this paper studies the changes of accounting standards and defines the concept of dissipative structure of accounting standards. The essence of changes in accounting standards is a negative entropy process. China’s accounting standards system is relatively closed, close to equilibrium, we must establish an open accounting standards system, the establishment of feedback system; changes in accounting standards in our country is a mandatory change, it is only in this way the negative entropy process, the open system from disorder to have Order, the formation of dissipative structure, make the accounting standards change smoothly.