从博弈论视角看,制度是一种博弈均衡;制度是自我执行的,而非需要借助执行机制才能够得到执行。会计准则若能得到执行者主动恰当地执行,则意味着它必定是利益相关者充分博弈的结果,而这只能在会计准则制定环节中得到实现。当前我国从总体上看,企业对会计准则参与不足、认可程度不高,对会计准则自我执行造成一定影响。因此应借鉴国外制定准则的有意经验,取长补短。 From a game theory point of view, the system is a game of equilibrium; the system is self-executing, rather than requiring enforcement mechanisms to be enforced. If the accounting standard can be executed by the executor on its own initiative, it means that it must be the result of sufficient game of the stakeholders, which can only be achieved in the process of accounting standard-setting. At present, our country as a whole, the lack of participation of enterprises in accounting standards, the degree of recognition is not high, the implementation of accounting standards have some impact. Therefore, we should learn from the experience of formulating guidelines abroad, learn from each other.