On the Implementation of Accounting Standards

Author: Jiang Yingbing
Publisher:
Publish Date: 2005-04-01
Features: With the continuous deepening of China's accounting reform and development oriented towards a socialist market economy system, the weakness and lag in the research of basic accounting theory have produced increasingly obvious "bottleneck" effects. This book takes the implementation of accounting standards as the research object, using new institutional economics, law and economics, social capital theory, mechanism (incentive) design theory, public choice theory, and game theory as analytical bases. By referring to the implementation mechanism design of accounting standards in the EU and the UK, and combining the current status and institutional environment of accounting standard implementation in China, it conducts an in-depth analysis of the key institutions and main links in the accounting standard implementation system, systematically constructing a general institutional framework for the implementation of accounting standards.