“金砖之国”会计崛起及话语权研究

发布时间：2018-04-01 11:33

本文选题：金砖之国　切入点：会计崛起　出处：《南京财经大学》2013年硕士论文

【摘要】：当今世界变化的一个重要特征是新兴国家的全面崛起及其对世界秩序的重大影响，其中最具代表性的是“金砖之国”的崛起。在“金砖之国”崛起的过程中，应有国际商业语言——会计的贡献。会计准则的国际趋同已成为全球的共识，成为了世界各国经济健康发展的重要保障。然而，当前国际会计准则的制定权仍被发达国家主导，发展中国家话语权微弱。如何在新的时代潮流中，规避会计准则国际趋同中的经济后果性，需在新一轮国际会计准则的制定中把握主动权。 “金砖之国”是以俄罗斯、中国、巴西、印度、南非为代表的新兴经济体，，是政治、经济、社会文化和国际格局环境下的新生事物。随着自身综合国力的增强，“金砖之国”在会计准则制定中理应提出更多符合整体利益的合理化诉求，增加“金砖之国”在会计国际舞台上的话语权。因此，推动“金砖之国”会计国际话语权水平，促进新兴经济体的会计发展，深入研究其与发达国家共塑会计准则的路径选择，符合国际格局演变规律，也顺应了世界多极化的内在需求。根据本文研究对象的特点，主要采取了规范研究、比较分析的方法。从会计环境理论的基础出发，回顾了“金砖之国”会计崛起与演进的历程，通过比较“金砖之国”会计模式的异同点，以便从中分析和总结出我国提升国际准则制定中的话语权，并从博弈论的视角出发，对“金砖之国”与西方发达国家共塑国际会计准则的路径进行了行之有效的分析。本文的主要结论有：第一，“金砖之国”的经济崛起有会计的驱动力，“金砖之国”会计崛起与演进，是环境的产物，同时也将推动国际会计准则的调整；第二，“金砖之国”的会计模式存在异同，总体来说，俄罗斯、巴西、中国是政府导向型的会计模式，印度、南非是债权人导向型的会计模式；第三，通过增强本国的硬实力、软实力和博弈水平，促进本国会计准则质量的提高，旨在提升“金砖之国”在国际会计的话语权水平；第四，积极参与IFRS的制定过程，坚持从国情出发，完善本国的会计环境，加强与发达国家、其他新兴经济体国家的沟通，形成良性互动的准则共塑体制。从发展的眼光看，增强会计话语权研究，有助于维护“金砖之国”会计准则制定主权，保障发展中国家企业利益，降低制度变迁成本，有效抑制会计准则制定过程中的寻租行为，对弱化会计准则国际趋同中经济后果的其他负面影响有着极其重要的意义。
[Abstract]:An important feature of today's world change is the overall rise of emerging countries and their significant impact on the world order, the most representative of which is the rise of the "BRICS". The international convergence of accounting standards has become a global consensus and an important guarantee for the healthy economic development of all countries in the world. However, the right to establish international accounting standards is still dominated by developed countries. How to avoid the economic consequences in the international convergence of accounting standards in the new trend of the times, it is necessary to grasp the initiative in the formulation of a new round of international accounting standards. The BRICS are emerging economies represented by Russia, China, Brazil, India and South Africa. They are political and economic. With the increase of its comprehensive national strength, the "BRICS" countries should put forward more rational demands in the accounting standards formulation that are in line with the overall interests. To increase the voice of the "BRICS" in the international accounting arena. Therefore, to promote the level of the BRICS 'international accounting discourse, to promote the accounting development of emerging economies, and to study in depth the path options for developing accounting standards jointly with developed countries. In line with the law of the evolution of the international pattern, it also conforms to the inherent needs of multipolarization in the world. According to the characteristics of the object of study, this paper mainly adopts the methods of normative research and comparative analysis. Based on the theory of accounting environment, this paper reviews the rise and evolution of BRICS accounting. By comparing the similarities and differences of the BRICS accounting model, this paper analyzes and summarizes the right of speech in China's promotion of international standard-setting, and sets out from the perspective of game theory. This paper has carried on the effective analysis to the "BRICS" and the western developed countries' common plastic international accounting standard path. The main conclusions of this paper are as follows:. First, the economic rise of "BRICS" has the driving force of accounting. The rise and evolution of BRICS accounting is the product of environment and will also promote the adjustment of international accounting standards. In general, Russia, Brazil and China are government-oriented accounting models, while India and South Africa are creditor oriented accounting models. Thirdly, by strengthening the hard power, soft power and game level of our country, we can promote the quality of our accounting standards, aiming at improving the voice of BRICS countries in international accounting. Fourthly, we should take an active part in the process of making IFRS, insist on perfecting our country's accounting environment, strengthen communication with developed countries and other emerging economies, and form a benign and interactive standard co-molding system. From the perspective of development, strengthening the research on accounting discourse rights will help to safeguard the accounting standards of the BRICS countries, protect the interests of enterprises in developing countries, and reduce the cost of institutional changes. It is of great significance to restrain the rent-seeking behavior in the process of setting accounting standards effectively and to weaken the other negative effects of the economic consequences in the international convergence of accounting standards.
【学位授予单位】：南京财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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