会计准则国际化之国别研究
本站原创 论文中文摘要：随着世界经济一体化的加剧,任何一个国家都不可能脱离全球经济体系这一大背景而单独存在。就各国企业而言,也只有将自身置于全球经济范围中才能得到充分而长远的发展。在国际经济交往中,会计信息作为反映一国经济发展水平和发展潜力的重要指标,指引着世界上有限经济资源的最优配置,然而由于各国的历史、环境、经济体制、法律制度等方面的不同,导致目前世界上所使用的会计制度在很多方面都存在着差异,这使得各国之间的会计信息缺乏可比性,本国信息为外国信息使用者所理解的成本较高,在很大程度上阻碍了国际资本的自由流动。近年来,许多国家的会计管理部门和国际性的会计、经济组织都致力于会计准则国际化的研究,力求制定出一套适于各个不同地区和经济环境下的规范一致的会计准则,以增强会计信息的可比性,减少国际经济交往中信息转换的成本。本文试图分析在国际会计准则协调过程中,各种不同政治、经济、法律、文化背景的国家是如何应对国际会计准则一体化带来的挑战,以及如何进行进程的安排,已经采用怎样的策略进行国际化活动,以借鉴它们在这一过程中探索出的先进理论和实务操作方法,及如何处理理论与实务之间的差异,如何保护本国的国家利益,再结合我国自身的经济特点,探索出一条适合中国国情的会计准则国际化的道路
Abstract（英文摘要）： As the international business activity is increasing dramatically through traditional exporting and importing of goods and services as well as foreign direct investment, capital markets are opening up and becoming more transparent and capital flows freely around the world at a quicker pace. No country can exist solely under this background. To the entities, only take themselves in the world economy scope can they get a sufficient and steady development. In the international economic activities, as an important indicator on a country’s economic developmental level and developmental potential, accounting data can direct the limited economic resource to a more effective allocation. However, because of the difference of the historical, environmental, economic system, law system in the different countries, there are many kinds of accounting system across the world now, which make the comparability is low, the cost is rather high for the investor to understand the accounting information from other countries, all these are obstacles to the world capital’s free flow. Recently, many countries’accounting manage department and the international accounting, economic organizations were set up to the research of the accounting global harmonization, try to set a standards accounting and reporting rule which can be used to all of the countries in the world. In this paper, America, EU and the member countries, Australia, Japan and China were picked out. Through the analysis of the countries’accounting model, the process of the standards-setting, the newly pulse of the accounting theory and practices in these countries, we can use for reference to our own country’s accounting internationalization process, to achieve the goal of make our accounting standards’harmonization, and, how to protect our country’s interest during this process.
论文关键词： 会计准则；国际化；国际协调；策略；
Key words（英文摘要）： Accounting standards；internationalization；international harmonization；strategy；
Abstract（英文摘要）： As the international business activity is increasing dramatically through traditional exporting and importing of goods and services as well as foreign direct investment, capital markets are opening up and becoming more transparent and capital flows freely around the world at a quicker pace. No country can exist solely under this background. To the entities, only take themselves in the world economy scope can they get a sufficient and steady development. In the international economic activities, as an important indicator on a country’s economic developmental level and developmental potential, accounting data can direct the limited economic resource to a more effective allocation. However, because of the difference of the historical, environmental, economic system, law system in the different countries, there are many kinds of accounting system across the world now, which make the comparability is low, the cost is rather high for the investor to understand the accounting information from other countries, all these are obstacles to the world capital’s free flow. Recently, many countries’accounting manage department and the international accounting, economic organizations were set up to the research of the accounting global harmonization, try to set a standards accounting and reporting rule which can be used to all of the countries in the world. In this paper, America, EU and the member countries, Australia, Japan and China were picked out. Through the analysis of the countries’accounting model, the process of the standards-setting, the newly pulse of the accounting theory and practices in these countries, we can use for reference to our own country’s accounting internationalization process, to achieve the goal of make our accounting standards’harmonization, and, how to protect our country’s interest during this process.
论文关键词： 会计准则；国际化；国际协调；策略；
Key words（英文摘要）： Accounting standards；internationalization；international harmonization；strategy；