摘要
国外学术界对利益集团理论的研究跨政治学、经济学与法学三个学科。尤其是西方新制度经济学的发展,为人们认识制度变迁提供了全新的角度。国内也有诸多学者对利益集团理论进行探讨,但多从政治学角度进行研究。本文通过界定会计制度相关的利益集团概念,从利益集团的角度来分析我国会计制度环境变迁。认为会计制度相关利益集团的发展与演变是会计制度环境的重要组成部分,同时也是会计制度供给博弈的重要参与者。在会计制度相关利益集团的基础上,对会计制度的改革提出政策建议。
There are abundant research on the theory of Interest Group in foreign academia,covering Politics,Economics and Law.Along with the development of these research,the western NewInstitutional Economics,brings us a wholly newangle for recognizing the institutional change.In China,there are scholars researching on the theory Interest Group,while from the angle of Politics.By defining the concept of Interest Group relating to Accounting System,this paper presents us the change of Accounting System in China,and believes that Interest Group is not only an integral part,but an important participant in the Supply Game of Accounting System.Then,propositions are presented for Accounting System Innovation on the basis of perceiving the essence of Interest Group relating to Accounting System.
出处
《财会通讯（下）》
2010年第9期110-113,共4页
Communication of Finance and Accounting
基金
运城学院2009年度院级基础研究项目"会计制度变迁的经济学研究"(项目编号:JC--2009002)的阶段性成果
关键词
利益集团
会计制度
制度变迁
制度环境
Interest group Accounting system Institutional change Institutional environment
