美国会计准则国际趋同分析与启示

发布时间：2018-01-19 14:21

本文关键词： 会计准则国际趋同经济后果观政治程序观　出处：《中国注册会计师》2013年05期 　论文类型：期刊论文

【摘要】：会计准则国际趋同有着理论和现实的必然性,已为世界多数国家所认可。安然事件等财务丑闻事件暴露了美国会计准则的不足,使美国会计准则的国际威信受到严重打击。美国在参与国际会计准则趋同过程中,既有源于技术进步而带来的演进,更有基本国家自身利益的考量,以期实现对国际会计准则制权的争夺。我国作为新兴经济体和转型的社会主义市场经济国家,在会计准则国际趋同中应解决好立足中国国情与保持国际趋同这一矛盾,最大限度地降低我国会计改革的成本和风险,维护国家长远利益。
[Abstract]:International convergence of accounting standards has the inevitability of theory and reality, which has been recognized by most countries in the world. Financial scandals such as Enron have exposed the shortcomings of American accounting standards. In the process of participating in the convergence of international accounting standards, the United States has not only the evolution brought about by technological progress, but also the consideration of the basic national interests. In order to achieve the right to international accounting standards. China as an emerging economy and the transformation of the socialist market economy. In the process of international convergence of accounting standards, we should solve the contradiction between basing on China's national conditions and maintaining international convergence, reduce the cost and risk of accounting reform in our country to the greatest extent, and safeguard the long-term interests of our country.
【作者单位】：财政部财政科学研究所;
【分类号】：F233
【正文快照】： 当前,会计准则国际趋同不仅是发展中国家和经济转型国家所面临的挑战,也是美国等发达国家高度重视且不得不积极参与的课题。会计准则国际趋同的动力是经济利益,其实质是世界各国利益的协调。在经济全球化和资本流动国际化的大背景下,中国不可避免地要参与这种协调,需要走出一

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