Research On The Path Of International Accounting Standards Change From The Perspective Of Game Theory

With the development and maturity of the international capital market increasingly, theaccelerative enhancement of the process of accounting globlization has already become anundoubted fact.From2001, International Accounting Standard Board(IASB) has played theleading role on the course of the accounting internationalization, and the InternationalFinancial Reporting Standards(IFRS), which are the guide for other countries’ standards,formulated by IASB has become the globally unified accounting standards. As thesubordinate to social institiution, the accounting standards representing the benefit of itsmaker can produce economy influence just like any other insitutions, so it is the differencesin accounting standards that result in the different situations of the distribution of benefits.As for the international accounting standards, which have a direct influence on the resourceallocation of global economy and therefore lead to the wealth transfer between countries,the formulation and application and populization of it is far more than the simple problemof accounting skills but a game matter of interests between different contries.In a word,who owns the rights for formulating gains the utmost benefits, so a fierce competionbegins.The development of international accounting standards presents a clear path ofinstitutional change. Setting out from the purpose of maximizing their national benefits,every participant competes fiercely for the formulation right of the IFRS in order to reflectmuch more characters of their own standards. Consequently, as the Nash Equilibrium, theinternational accounting standards form and change continually, processing evolutively.In this dissertation, the specification is selected as the solitary research method. Theauthor uses the theories of new institutional economics as the backup of the benefits’analysis. Refering to the method of comparative institutional analysis initiated by Masahi koAoki and reviewing typical events occurred on the path of the international accountingstandards change, the writer sums up and sorts out these different characters according tothe specialty of its age and economy background. Next, with the adoption of the ClassicalGame Theory and Evolutionary Game Theory, the authentic reason for its forming andchanging behind this path is interpreted by concrete mathmatic models, respectively fromthe static perspective of specific time points and the dynamic perspective of the wholephase of its development. At last, using the knowledge in the domain of quantum theory for reference, by the transformation from the classical international accounting informationto the quantum one, the Nash Equilibrium and the interests between different countries willbe analysed by the J.Eisert’s quantum game model and the redefinition of entanglement as“the factor of national selfish”, in order to broaden the wholy original horrizon for thefurther research.