国际财务报告准则采纳悖论研究

发布时间：2018-03-03 04:28

本文选题：国际财务报告准则　切入点：悖论　出处：《河南社会科学》2015年07期 　论文类型：期刊论文

【摘要】：直接采纳国际财务报告准则不仅在经济效果上具有矛盾性和模糊性,也与强调制度相容的会计生态理论相悖,这与国际财务报告准则采纳的广泛性形成鲜明对比。透视采纳动因和会计生态背景,对于把握悖论逻辑、反思和相机抉择我国的会计准则国际趋同选择具有重要启示。
[Abstract]:The direct adoption of IFRS is not only contradictory and vague in economic effect, but also contrary to the accounting ecological theory, which emphasizes the compatibility of system. This contrasts sharply with the extensive adoption of IFRS. The perspective of the reasons for adoption and the background of accounting ecology has important implications for grasping the logic of paradox, introspecting and choosing the choice of international convergence of accounting standards in our country.
【作者单位】：南京大学工商管理博士后流动站;铜陵学院科研处;
【基金】：安徽省高校省级人文社会科学重大项目(SK2014ZD051) 江苏省博士后科研资助计划项目(1402009C)
【分类号】：F233

【共引文献】