Strategic Behavior During The Transition Period Of Accounting Policy Choice

This text thinks , the accounting system is a result after playing chess in many ways, and the accounting policy is regarded as and connected the bridges and ties of the accounting theory and accounting practice, the equilibrium after the result that he should play chess in many ways , the accounting policy should be that one is solved proportionally. The accounting policy is shown as a kind of technical specification of the accounting course in form, but its chess match rule and agreement that is a kind of economic and political interests in essence are arranged.Transition period mean one economic system reform and social organization that our country in now make the transition meanwhile going forward side by side period. The economic characteristic of going through transition is the redistribution of interests, and the distribution of recessiveness. The whole welfare of the society can not keep the even relation with all social members, he will certainly with occupy effective resource member of position keep close relation partly. The law of period of transition can not be shown as completely. First of all, the complete legal system does not exist. Secondly, the judicial course of our country is quite slow, and the court may have the one that lean to , even corruption. The social ethics come down, lack the effective code of ethic to guide .Have described above reasons, cause I congress count particularity that policy chooses. This text through system economics and research approach of Game theory, draw a conclusion that present accounting policy it chooses to be one unstandard, conflict , accounting policy to general character choose. And choose to cause the decline of the social welfare of our country in such accounting policy, need improving from system.