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《Journal of Shandong University(Philosophy and Social Sciences)》 2007-03
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Dual Analysis of Efficiency of Enforcing Compliance with Accounting Standards for Enterprises

LIU Hui-feng (School of Business Management, Shandong University, Jinan 250100, P.R.China)  
This paper is an attempt to link the enforcement institutions with the enforcement of accounting standards on corporate behaviors. Within the framework of expected utility theory and prospect theory, the decisions of accounting standards implementation under enforcing institutions is analyzed from the perspectives of utility and psychology, and the enforcing mechanisms of accounting standards and its limitations is discussed in order to have a better understanding of the lower efficiency of the enforcement institutions in China. Finally, suggestions are offered to promote the efficiency of enforcement mechanisms of accounting standards.
【Key Words】： accounting standards the Institutions of enforcing compliance with accounting standards dual-analyzing method
【CateGory Index】： F233;F224
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【Citations】
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【Co-citations】
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1 XU Yue-hui(Institute of Science Reserch,Anhui Institute of Economic Management,Hefei 230059,Anhui,China);Analysis of the Cause for Financial Falsity of Listed Company——Research from the Intactness of Stockholder’s Voting Rights[J];Journal of Anhui University of Technology(Sociel Sciences);2005-02
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【Co-references】
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1 ZHUANG Zhi-hua(Accounting Department,Xiamen University, Xiamen 361005,China);On the Informal Enforcement Mechanism of Accounting Standards[J];Journal of Fujian Normal University(Philosophy and Social Sciences Edition);2007-05
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