An Evolutionary Game Analysis of Hidden Rules on Accounting Standard Change

摘要

The process in formulating accounting standards is practically the process of stakeholders achieve active equilibrium. Hidden rules are playing the vital role in our country economic reform and the system switcher aspect. This paper based on the evolved game theory analysis frame and analyzed the hidden rules to accountant criterion evolution gambling influence. This paper thought the initial condition and the current condition have the important influence to the production and the evolution of accounting standards.