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Lin, Z.G. and Xu, H. (2007) Accounting Standards Research: Character Setting and Enforcement. Economic Management Press, Beijing.

has been cited by the following article:

• TITLE: Decisions of Accounting Standards and Discussions of Collective Choice under Visual Angle of Public Management

  AUTHORS: Wenmiao Zhang

  KEYWORDS: Public Management Theory, Accounting Standards, Stakeholders, The Government, Collective Choice, Public Choice Theory, Policy Analysis Theory

  JOURNAL NAME: Open Journal of Social Sciences, Vol.2 No.11, November 28, 2014

  ABSTRACT: 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.