中文摘要：

会计准则具有经济后果,产生于不同会计准则的不同会计信息,会因此影响各利益集团的利益分配。因此会计准则的制定不是一种纯技术过程,而是各利益集团多次博弈达成的均衡结果。本文基于博弈论的视角,深入分析了会计准则制定中的政府间博弈,并就我国会计准则的国际趋同提出了一些建议。

英文摘要：

Accounting standards has economic consequence.The different accounting information,which has been created from different accounting standards,will influence the benefit distribution between the interest groups.From this aspect,the formulation of accounting standards is not a pure technical process;it is the equilibrium outcome of rounds of big power contests between the interest groups.Based on the game theory,the paper analyzes the contests between the governments deeply in the process of the accounting standards formulation,and then some suggestions about the international convergence of Chinese accounting standards have been given.