会计准则国际化之国别研究
发布时间：2018-11-10 11:45
【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]:With the increasing integration of the world economy, no country can exist independently from the background of the global economic system. As far as companies are concerned, only by placing themselves in the global economy can they achieve full and long-term development. In international economic exchanges, accounting information, as an important indicator reflecting the level and potential of a country's economic development, guides the optimal allocation of limited economic resources in the world. However, due to the history, environment and economic system of each country, The differences in legal systems have led to differences in accounting systems used in the world in many ways, which makes accounting information between countries lack comparability, and the cost of domestic information is higher for foreign information users. To a large extent, it hinders the free movement of international capital. In recent years, accounting management departments and international accounting and economic organizations in many countries have devoted themselves to the study of the internationalization of accounting standards and have sought to formulate a set of accounting standards that are consistent and suitable for different regions and economic environments. In order to enhance the comparability of accounting information, reduce the cost of information conversion in international economic exchanges. This paper attempts to analyze how countries with different political, economic, legal and cultural backgrounds respond to the challenges posed by the integration of international accounting standards in the process of harmonization of international accounting standards, and how to arrange the process. What strategies have been used to internationalize activities in order to draw on the advanced theoretical and practical methods of operation they have explored in the process, how to deal with the differences between theory and practice, and how to protect the national interests of their countries, Combined with the economic characteristics of our country, this paper explores a way to internationalize the accounting standards suitable for China's national conditions.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F233
本文编号：2322386
[Abstract]:With the increasing integration of the world economy, no country can exist independently from the background of the global economic system. As far as companies are concerned, only by placing themselves in the global economy can they achieve full and long-term development. In international economic exchanges, accounting information, as an important indicator reflecting the level and potential of a country's economic development, guides the optimal allocation of limited economic resources in the world. However, due to the history, environment and economic system of each country, The differences in legal systems have led to differences in accounting systems used in the world in many ways, which makes accounting information between countries lack comparability, and the cost of domestic information is higher for foreign information users. To a large extent, it hinders the free movement of international capital. In recent years, accounting management departments and international accounting and economic organizations in many countries have devoted themselves to the study of the internationalization of accounting standards and have sought to formulate a set of accounting standards that are consistent and suitable for different regions and economic environments. In order to enhance the comparability of accounting information, reduce the cost of information conversion in international economic exchanges. This paper attempts to analyze how countries with different political, economic, legal and cultural backgrounds respond to the challenges posed by the integration of international accounting standards in the process of harmonization of international accounting standards, and how to arrange the process. What strategies have been used to internationalize activities in order to draw on the advanced theoretical and practical methods of operation they have explored in the process, how to deal with the differences between theory and practice, and how to protect the national interests of their countries, Combined with the economic characteristics of our country, this paper explores a way to internationalize the accounting standards suitable for China's national conditions.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F233
【引证文献】
相关期刊论文 前1条
1 常宏;;浅析中国特色会计的成因与实践[J];中国新技术新产品;2010年23期
，本文编号：2322386
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