改革开放以来我国会计制度变迁的社会成本研究

一项制度的变迁必须满足制度创新预期收益大于预期成本的约束条件。以交易费用理论和制度变迁理论分析我国改革开放以来会计制度变迁的社会成本，对降低会计制度变迁成本具有重要指导意义。分析表明：我国会计制度变迁伴随着经济体制的改革，经历了从探索改革到局部变革，再到整体变迁的过程，由此形成的社会成本主要表现为摩擦成本、运行成本和监督成本。从我国现实会计环境及会计制度变迁进程考虑，降低会计制度变迁社会成本的途径包括：选择政府主导、市场为辅的制度变迁模式：政府作为制度供给者应采取措施增强制度与环境的相融度；完善现行会计监管体制。

Research on Social Cost of Accounting System Changes since Reform and Opening up in China

Changes in a system must meet the constraints that the expected return of institutional innovation is greater than the expected cost. Analyzing the social cost of China＇s accounting system changes since reform and opening up, by using transaction cost theory and institutional changes theory, has great guiding significance in reducing the cost of accounting system changes. The analysis shows that： along with the economic system reform, China＇s accounting system has experienced the changes from exploration of reform to the partial reform, then to the overall changes. The social cost resulting from the process includes friction costs, operation costs and supervision costs. Considering the aspects of Chinas realistic accounting environment, the ways of decreasing the social cost include： reasonable accounting system changes should be used where government plays the key role and market plays the auxiliary role; as a provider of accounting system, the government should take effective measures to promote compatibility of the accounting system and environment ; the current accounting supervision system should be improved.