Economic Analysis Of The Norms Of Financial Reporting - On The Network Of Financial Reporting Norms

In recent years, the research on financial reporting has become a hot topic in the field of accounting theory. Especially the concerning headache of losing truth on financial information, as well as the popularity of the internet, the appearance of internet financial reports, how to normalize the future financial reports has been put in front of the world. On the other hand, the analysis approaches of economics are increasingly introduced into accounting. Quite a few scholars have set out lots of meaningful researches from the angles of the Contractual Economics, the New Institutional Economics and also the Economics of Property Rights. They have gained many new ideas.Based on the achievements of the precedents, this thesis is designed to make an economics analysis on financial reporting and also financial reporting under the circumstances of the Internet. First it gives a general economic explanation on this problem, using the basic methods such as cost-effect analysis, equilibrium analysis, the framework of the New Institutional Economies; then mainly utilizing the popular Games models, offers a theoretical verification to all kinds of normalizing possibilities; finally it explores the financial reporting on the internet, and designs a structural model for the normalizing entities.