Informal Institutional Arrangements And The Accounting Reform In China

The thesis analyses how the informal institution arrangement impacts the Chinese accounting innovation basing on the research of institutional economics and accountancy. It points out the informal institution has the irreplaceable effect of the formal institution on Chinese accounting innovation with four parts. The Chinese accounting innovation would get twice the result with half the effort unless it is suitable with the informal institutional arrangement.First part, it states the meaning of institutional arrangement and bring out the meaning of the informal institutional arrangement. Comparing with the formal institution, the character of the informal institution is organic, broad and durative.Second part, it introduces the history of the Chinese accounting innovation. Research on Chinese accounting innovation for recent 20 years includes seven aspects, which are useful to understand the relation between informal institutional arrangement and Chinese accounting innovation to perfect the accounting institution suitable to the market economy.Third part, it analyses the impact on the Chinese accounting innovation by the informal institution. After the analysis the character of the accounting innovation, the thesis analyses the effect of the informal institution from four aspects, which are accounting innovation form, accounting innovation path, accounting innovation time lag and accounting innovation performance.Fourth part, this part points out that the Chinese accounting innovation should pay much attention to the informal institutional arrangement according to the former parts. During the innovation, formal institutional arrangement could not march alone. The Chinese accounting innovation would march easily with the help of the informal institution.The thesis is different from others before cause the others pay much more attention to the maturity, political preciseness than the informal institutional...