会计国际化进程中的政府作用研究——对美国、日本经验的再思考

发布时间：2018-05-27 22:37

  本文选题：会计国际化 + 会计管理体制　； 参考：《财会通讯》2017年16期

【摘要】：在全球经济一体化进程中,会计国际化一直是一项重要课题,也是我国经济改革与社会转型中的一个重要问题。有学者将会计国际化问题等同于会计趋同问题,这是有失偏颇的。本文首先提出了一个"会计准则—管理体制"的研究框架,并根据该框架对英美法系的会计准则的制定进行重新解释。进一步根据美国、日本的会计管理体制说明,任何一个国家的会计工作都必须适应该国特有的社会政治体制。最后,本文提出:中国会计国际化不仅应该考虑准则内容,更需要基于我国特有的社会政治因素,建立以政府为主体的管理体制。
[Abstract]:In the process of global economic integration, accounting internationalization has always been an important subject, and also an important issue in China's economic reform and social transformation. Some scholars equate accounting internationalization with accounting convergence, which is biased. This paper first puts forward a research framework of "accounting standard-management system", and reinterprets the formulation of accounting standards in common law system according to this framework. According to the accounting management system of America and Japan, the accounting work of any country must adapt to the country's unique social and political system. Finally, this paper points out that China's accounting internationalization should not only consider the content of the standards, but also establish a management system with the government as the main body based on the unique social and political factors of our country.
【作者单位】： 上海杉达学院;上海交通职业技术学院;
【分类号】：D035;F233
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本文编号：1944101