%0 Journal Article
%T Decisions of Accounting Standards and Discussions of Collective Choice under Visual Angle of Public Management
%A Wenmiao Zhang
%J Open Journal of Social Sciences
%P 195-201
%@ 2327-5960
%D 2014
%I Scientific Research Publishing
%R 10.4236/jss.2014.211025
%X Accounting standards are integral components of economic policies; objectives of accounting standards reflect objectives of economic policies. Obviously, accounting standards play an indis-pensable role in promoting the orderly and stable development of the economy. This article expounds the relationship between different accounting standards and economic policies; accounting standards attribute and influence factors in the setting process of Chinese accounting standards. Under visual angle of public management, this essay analyses every relevant stakeholder¡¯s influence degree and choice behavior in the setting process of accounting standards, especially the function and behavior of the government. The conclusion is that high-quality accounting standards can be formulated in the case of the government¡¯s leading and other relevant stakeholder¡¯s common participation. Only in this way can we work out the optimal accounting standards for Chinese situations.
%K Public Management Theory
%K Accounting Standards
%K Stakeholders
%K The Government
%K Collective Choice
%K Public Choice Theory
%K Policy Analysis Theory
%U http://www.scirp.org/journal/PaperInformation.aspx?PaperID=51926