图书简介
本书利用国家与社会动态共生分析框架对近代中国注册会计师及其职业团体与政府的互动格局进行了分期研究。通过实证研究两者的互动关系,分析互动主导力量的变化,引申出制度创新主体的动态演化,将研究从行业微观管理拓展到制度变迁模式的演进分析。即当注册会计师主导互动时,制度发展模式呈现出强制性变迁对诱致性变迁正向交替模式;当注册会计师就行业事务表达观点及施行管理的权力与政府势均力敌时,制度演进呈现出强制性变迁对诱致性变迁的逆行交替模式;当政府完全主导互动时,制度变迁模式演化为强制性变迁模式。最后总结了该制度思想演进的特点及其对当代中国注册会计师制度改革的启示。
This book uses the framework of the symbiosis analysis of the dynamics of the state and society to study the interaction pattern of CPAs and their professional groups and the government in modern China. Through empirical research on the interaction between the two, the changes of the dominant forces of interaction are analyzed, the dynamic evolution of institutional innovation subjects is derived, and the research is extended from industry micromanagement to the evolution analysis of institutional change mode. That is, when the CPA leads the interaction, the system development model presents a positive alternating mode of mandatory change and induced change. When the power of certified public accountants to express their views on industry affairs and implement management is equal to that of the government, the evolution of the system presents a retrograde alternating pattern of mandatory change and induced change. When the government fully dominates the interaction, the model of institutional change evolves into a model of mandatory change. Finally, the characteristics of the evolution of the system and its enlightenment to the reform of the CPA system in contemporary China are summarized.(AI翻译)
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