The Research On Accounting Standards Changes In The Perspective Of Evolutionary Economics

Accounting standards, the norms and guidelines that must followin accounting practices, has an important position of financialaccounting research. By researching the history of changes inaccounting standards, can provide ideas for the formulation anddevelopment of accounting standards. In this paper, studyingaccounting standards change by evolutionary economic theory, notonly enriches the theory of accounting standards, but also improvethe development of goals and direction of accounting standards inChina.Evolutionary economics theory is a method of analyzingthe development of economic system of a dynamic perspective.Compared with the new classical economics, Evolutionary economicstheory can research internal changes of economics system in order toanalyze advances in technology, the reformation of organizationalstructure and institutional change. Therefore, it’s a new idea to researchaccounting standards change in the perspective of evolutionaryeconomics.Adopting standardized research methods, the main conclusions inthis paper are as below：First, by sorting out the process of accounting standards change，demonstrates accounting standards change is in line with the factor of "Select Unit","innovation" and "selection" of evolutionary economic.It’s suitable to research accounting standards change in use ofevolutionary economics.Second, accounting standards system is an open and non-equilibriumself-organizing system, the change of accounting standards is aself-organizing process. It’s applicable to analyze and explain thenature of accounting standards change by using self-organizationtheory.Third, on the basis of using self-organization theory to studyaccounting standards change in macro perspective, applyingrevolutionary game theory, analyze the specific power and path ofaccounting standards change.Fourth, Through analyze accounting standards change byself-organization and revolutionary game theory, providing proposalsof our country’s accounting standards in the term ofprinciples，agencies and procedures in the perspective of evolutionaryeconomics.