Study on the Impact of Accounting Standards on Enterprise Decision-making
Accounting standards,as the basic norms of accounting work,on the one hand,can guide the high-quality development of enterprises;on the other hand,accounting standards may also have a restrictive effect on the development of enterprises.This paper uses the conflict analysis method in game theory to analyze the game behavior between the formulation of accounting standards and the decision-making of enterprises.The results show that both sides of the game will eventually reach equilibrium after going through a process.First,the government issues guiding principles to promote enterprise upgrading;then,enterprises are motivated and make decisions and choices to develop new industries,which may cause some new problems;finally,the government imposes constraints and standardizes enterprise development.The study found that this process will continue to repeat,and the entire economy will spiral upward.
Reform of accounting standardsEnterprise decision-making choicesConflict analysis
万方数据
维普
