Research On The Accounting Institutional Changes Of China

As economic reform and implement of opening policy from 1980s,Our country's accounting standards had changed a lot. Recent years,with the rapid development of economic globalization and especially the growth of international capital markets, international harmonization of accounting standards has become the inevitable and realistic issue for countries worldwide. Many countries choosed international accounting standards as national policy. In fact, the changes of accounting standards in china is the process of international harmonization of accounting standards.The game theory studies the interplay between rational human beings and has the greatest potential. It provides an important method in analyzing institutional Changes of accounting in a dynamic and interactive environment. Firstly, in order to get a comprehensive and clear understanding of the process accounting institutional Changes in china, this paper descripes and analyses the concepts of accounting standards, changes of accounting standards and game theory. Accordingly, Under such a special background of economic globalization, by establishing game models of changes of accounting standards,determining the objects, structure and strategy selection in the process of accounting institution supply. Point the position of our country in the international harmonization of accounting standards.throungh analyzing the other devoloped country 's strategy in international harmonization of accounting standards,we seek to the strategy selection of our country is to choose the international accounting standards. And finally, based on the aforementioned and taking China's sovereignty and economic interests into account, some suggestions related to international harmonization of accounting standards in China are provided as a conclusion.