The Research on the Unilateral Supply of Accounting Policy and the Strategic Behavior of Its Implementation

Jiandong BAI, Liren AN


Abstract: This paper ,based on the fact that the accounting policy is unilaterally supplied by the government, from the perspective of empirical research and game analysis, summarizes the events by the form ,which violate the accounting policy and have existed, happened or disclosed in accounting field. According to the hypothesis of rational person and relevant egocentric motive, and based on the research approach of basic game analysis, we try to discuss the profit preference of policy supply, the arrangement of power and the reliability of accounting policy. Also we will explain the possible reason that why the accounting information widespread has the problem of distortion, anomie and misconduct. Furthermore, if there is a large-scale non-cooperative game when any policy implements. And when we condemn the corrupt behavior such as distortion, anomie and misconduct of the information, we should meditate the responsibility of the supply side of accounting policy.
Key words: The supply side of accounting policy; Implementing party; Profit conflict; Strategic behavior


The supply side of accounting policy; Implementing party; Profit conflict; Strategic behavior

Full Text:



AN Liren, XI Youmin. (2004). Analysis on the Judgment of Individual’s Ability and Vote Rules in Group Decision-making. Journal of Humanities, 5, 87-95.

BU Cannan. (1996). Constitutionaleconomics. Beijing, China: Joint Publishing.

CHEN Donghua, CHEN Xinyuan. (2003). Interests Reconciliation in China Accounting Standard Setting: Evidence from A Case Study on Shenzhen Fountain Corp. Accounting Research, 6, 3-11.

CHEN Tan. (2003). Theoretical Interpretation and Empirical Analysis about the Dilemma of Collective Actions: the Crisis of Public Administration and Possibility of Overcoming Them under Non-cooperation Game. China Soft Science, 3, 139-144.

DAI Fengxiang. (2002). The Economic Analysis of the Accounting Policy Choice of Enterprise. Research of Accounting.

[France] Frederic Bastiat, QIU Feng. (2003). Property, Law and Government—the Anthology Of Bastiat Political Economy. Guizhou, China: Book Details.

LEI Guangyong, CHEN Qiongxiang. (1994). Transaction Costs, Nash Equilibrium and Accounting Standards. Economic Science, 4, 112-116.

LI Fengsheng. (1995). Who Manage the Managers. Reading, 3, 51-56.

LI Jinhua. (2004). The Standing Committee of the NPC Questioned the Budget Mechanism based on the Mystery to be Solved on 230 Billion Yuan. Available at (accessed12 Nobember, 2008).

LI Lingzhi. (2003). Analysis of the Advantages and Disadvantages of Centralized Accounting System in China. Friends of Accounting, 3, 15-19.

LI Qinghua. (2003, June 27). The Case of Yinguangxia is Puzzling the Minority Shareholders. China Business Post.

LI Shuang, WU Xi. (2004, August 20).The Orientation of Standard-setting: Principles and Rules. China Financial and Economic News.

LIU Feng. (1996). Research on Accounting Standards. Da Lian, China: Northeast University of Finance and Economics Publishing House.

LIU Jian. (2003). An Empirical Analysis on Classic Case of Game Theory: “Prisoner’s Dilemma”. Available at 12 Nobember, 2008).

LU Xianxiang. (1996). The New Institutional Economics of Western. Beijing, China: China development publishing press.

LU Yi. (2005, March 14). Fostering the Public Trust Needs the Great Information Transparency. China Business Post.

[American] Mancur Olson, Chen Yu. (1995). The Logic of Collective Action. Shanghai,China: Shanghai People Press.

SONG Yantao. (2004). The Three Patterns of Western Political Conflict Theory. Journal of the Party School of Tianjin Committee of the C.P.C, 108(3), 66-70.

SUN Fangcheng, KONG Qinglin. (2001). Discussion on the System of Accountant Accreditation——also on the Value Orientation of the Reform of Management System of Accountants of China. Journal of industry and commerce institution of Chongqing University, 4.

SUN Jianfang, LI Qi. (2005, April 30). Rebuilding the Accounting Standards by Lobbying after the Profiteers Corrupting. The Economic Observer.

TANG Shouning. (1996). Unanimous Consent of Administrative Quality, in A Case Study of Institutional Change in China (one). Shanghai, China: Shanghai People Press.

WANG Xin. (2005). Why the Multinational Enterprise Who has Wealth Haggle Over Every Peny about the Adjustment of the Rate of Income? Reference of decision, 1.

WU Si. (2001). The Real Game of Chinese History. Kunming, China: Yunnan People's Press.

WU Zhongxin, XIAO Meiying. (1997). Information,Property Rights and Game:Economics of Accounting Inspective. Accounting Research, 12, 15-17.

ZHANG Weixing. (2004). The Potential Rules of Stock Market in China. Available at (accessed 12.Nobember.2008)

ZHOU Hanhua. (2002, January 20). Frauds in Yinguangxia Case, Securities Regulation and Civil Fraud Lawsuit. The Legal Daily.



  • There are currently no refbacks.

Copyright (c)

Share us to:   


  • How to do online submission to another Journal?
  • If you have already registered in Journal A, then how can you submit another article to Journal B? It takes two steps to make it happen:

1. Register yourself in Journal B as an Author

  • Find the journal you want to submit to in CATEGORIES, click on “VIEW JOURNAL”, “Online Submissions”, “GO TO LOGIN” and “Edit My Profile”. Check “Author” on the “Edit Profile” page, then “Save”.

2. Submission

  • Go to “User Home”, and click on “Author” under the name of Journal B. You may start a New Submission by clicking on “CLICK HERE”.

We only use three mailboxes as follows to deal with issues about paper acceptance, payment and submission of electronic versions of our journals to databases:;;

 Articles published in International Business and Management are licensed under Creative Commons Attribution 4.0 (CC-BY).


Address: 9375 Rue de Roissy Brossard, Québec, J4X 3A1, Canada 
Telephone: 1-514-558 6138 
Website: Http:// Http://

Copyright © 2010 Canadian Research & Development Centre of Sciences and Cultures