【摘要】：中國會計制度從建國以來，經(jīng)過了60多年的發(fā)展歷程。在這段時間里，伴隨著曾經(jīng)的危機和如今的逐漸繁榮，中國會計制度實現(xiàn)了自身的發(fā)展，其結(jié)構(gòu)日益復(fù)雜，功能也逐步完善。就其變遷的趨勢而言，歷經(jīng)從簡單到復(fù)雜，從混沌到有序，從初級到中高級的階段，中國會計制度發(fā)展成擁有多元化的利益主體、有序的變遷機制、較低的交易費用以及嚴格的監(jiān)管保護制度的體系。就中國會計制度變遷的歷史經(jīng)驗而言，伴隨著社會和經(jīng)濟的發(fā)展，依據(jù)經(jīng)濟對會計制度的需求，經(jīng)濟體制的變化成為會計制度發(fā)展的主要外在表現(xiàn)。當(dāng)原有的會計制度發(fā)展到一定時期、取得一定的進步后，其結(jié)構(gòu)的不合理性就成為限制會計制度進一步發(fā)展的制約因素。此時，制度的平衡被打破，并產(chǎn)生較大的波動，這就要求改變和重組會計制度的結(jié)構(gòu)要素，以適應(yīng)經(jīng)濟發(fā)展的需要。中國會計制度在不斷的發(fā)展過程中趨于復(fù)雜化和合理化。 本文主要從新制度經(jīng)濟學(xué)的角度來研究中國會計制度的變遷問題。論文以馬克思主義經(jīng)濟學(xué)理論和西方經(jīng)濟學(xué)家對有關(guān)具體經(jīng)濟制度變遷的論述為指導(dǎo)，以新制度經(jīng)濟學(xué)的產(chǎn)權(quán)理論、交易費用理論、制度變遷理論和制度博弈均衡理論為直接理論基礎(chǔ)，以中國會計制度變遷為基本線索，，對中國會計制度變遷的環(huán)境、變遷主體、變遷成本及路徑依賴等諸多因素進行梳理，并考察制度變遷的基本動力，對中國會計制度變遷問題進行了比較全面、系統(tǒng)的研究，分析會計制度如何在制度變遷各因素的推動下實現(xiàn)自我完善和自我升級。在此基礎(chǔ)上，以中國會計制度的變遷過程為對象，分別從宏觀、微觀以及制度這三個維度，以產(chǎn)權(quán)、交易費用、變遷路徑以及博弈論為視角，考察其變遷的路徑和機制。通過對中國會計制度與包括國際會計準則和美國會計準則在內(nèi)的西方發(fā)達會計制度進行對比分析，從中國會計制度歷史發(fā)展的復(fù)雜演進中提煉出貫穿于會計制度結(jié)構(gòu)之中的發(fā)展變化規(guī)律，研究其未來的發(fā)展方向，從而為進一步調(diào)整和優(yōu)化中國會計制度提供有益的借鑒。
[Abstract]:China's accounting system has gone through more than 60 years of development since the founding of the people's Republic of China. During this period, with the crisis and prosperity, China's accounting system has realized its own development, its structure is increasingly complex, and its functions are gradually improved. As far as the trend of its vicissitude is concerned, from simple to complex, from chaos to order, from the primary stage to the middle and advanced stage, China's accounting system has developed into a diversified interest subject and an orderly vicissitude mechanism. Lower transaction costs and a strict system of regulatory protection. As far as the historical experience of accounting system changes in China is concerned, with the development of society and economy, according to the demand of economy to accounting system, the change of economic system becomes the main external manifestation of accounting system development. When the original accounting system develops to a certain period and makes certain progress, the irrationality of its structure becomes the restriction factor that restricts the further development of the accounting system. At this time, the balance of the system is broken, and there are great fluctuations, which requires the change and reorganization of the structural elements of the accounting system to meet the needs of economic development. China's accounting system tends to be complicated and rationalized in the course of continuous development. This paper mainly studies the change of Chinese accounting system from the angle of new institutional economics. The thesis is guided by Marxist economic theory and western economists' exposition on the change of specific economic system, and the property right theory and transaction cost theory of new institutional economics. Based on the theory of institutional change and the equilibrium theory of institutional game, and taking the change of Chinese accounting system as the basic clue, this paper combs the environment, subject, cost and path dependence of the change of accounting system in China. It also investigates the basic motive force of the institutional change, makes a relatively comprehensive and systematic study on the problem of China's accounting institutional change, and analyzes how the accounting system can achieve self-improvement and self-upgrading under the promotion of various factors of institutional change. On this basis, taking the change process of Chinese accounting system as the object, from the macro, micro and institutional dimensions, from the perspective of property rights, transaction costs, transition path and game theory, this paper investigates the path and mechanism of its change. Through the comparative analysis of Chinese accounting system and western developed accounting system, including international accounting standards and American accounting standards, From the complex evolution of the historical development of Chinese accounting system, this paper abstracts the law of development and change through the structure of accounting system, studies its future development direction, and provides a useful reference for the further adjustment and optimization of China's accounting system.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2013
【分類號】：F233

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