顺应论视角下国际会计准则与中国企业会计准则对比研究

发布时间：2018-04-29 16:30

本文选题：《国际会计准则》 + 《企业会计准则》　；参考：《广东外语外贸大学》2013年硕士论文

【摘要】：在当前经济全球化与信息技术革命加速的背景下，"会计作为国际通用的商业语言,在经济全球化过程中扮演着越来越重要的角色,市场参与者也对其提出了越来越高的要求"。会计国际化，即世界各国，各地区的会计准则与会计实务趋于一体化已成为世界各国必须直面而且无法回避的一个客观现实。积极参与会计准则的国际趋同活动，对于促进我国会计改革，提高会计信息质量，维护资本市场稳定至关重要。本文试从语言学的角度就国际会计准则与中国企业会计准则进行对比研究，这一研究可能不仅仅是对会计英语的教学有指导作用，更有可能为商务英语的理论研究提供了一个崭新的视角，是对商务英语理论的深化和拓展。希望基于实证基础上的这一理论创新一方面将有助于中国实现会计准则的国际趋同，为在国际环境下的会计准则编写提供指导，推动中国会计的与时俱进；另一方面将为中国将其本身会计准则推向国际提供语言策略。本文基于《国际会计准则》与《企业会计准则》，采用对比分析，描写性分析和案例分析的方法，以顺应论中的语境顺应和结构顺应理论为出发点，分析国际会计准则与中国企业会计准则的语用特点。分析表明，在所收集的语料中，国际会计准则与中国企业会计准则都有着典型的顺应。本文从《国际会计准则》与《企业会计准则》中援用准则条款对这些顺应(如对受众心理世界的顺应，对社会文化的顺应等)加以证实，经过对比研究，，分析出国际会计准则与中国企业会计准则的语言使用的异同之处,得出了关于准则语言研究和翻译的启示,例如,对国家经济现状的顺应是会计语言行为的前提；提高会计人员的素质和地位对我国会计体制的优化至关重要。
[Abstract]:Under the background of the current economic globalization and the acceleration of the information technology revolution, "accounting, as a common international business language, plays a more and more important role in the process of economic globalization, and market participants have put forward higher and higher demands on it". The internationalization of accounting, that is, the integration of accounting standards and accounting practices in various countries and regions, has become an objective reality that countries all over the world must face up to and cannot avoid. Taking an active part in the international convergence of accounting standards is very important to promote the accounting reform, improve the quality of accounting information and maintain the stability of the capital market. This paper attempts to make a comparative study of international accounting standards and Chinese enterprise accounting standards from the perspective of linguistics. This study may not only be a guide to the teaching of accounting English. It is more likely to provide a new perspective for the theoretical study of business English, which is to deepen and expand the business English theory. It is hoped that the theoretical innovation based on the empirical basis will on the one hand help China realize the international convergence of accounting standards, provide guidance for the compilation of accounting standards in the international environment, and promote Chinese accounting to keep pace with the times; On the other hand, it will provide language strategy for China to push its own accounting standards into international market. Based on International Accounting Standards (IAS) and Enterprise Accounting Standards (BASS), this paper adopts the methods of comparative analysis, descriptive analysis and case analysis, and takes the theory of contextual adaptation and structural adaptation in adaptation theory as the starting point. This paper analyzes the pragmatic characteristics of international accounting standards and Chinese enterprise accounting standards. The analysis shows that the international accounting standards and the Chinese enterprise accounting standards have typical compliance in the collected corpus. This paper uses the standard clauses in International Accounting Standards and Business Accounting Standards to confirm these adaptations (for example, to the psychological world of the audience, to the social culture and so on). This paper analyzes the similarities and differences between the international accounting standards and the Chinese accounting standards, and draws the enlightenment on the research and translation of the standard language. For example, the adaptation to the current situation of the national economy is the premise of the accounting language behavior. It is very important to improve the quality and status of accountants for the optimization of accounting system in our country.
【学位授予单位】：广东外语外贸大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：H136;H313

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