本文選題：會計(jì)國際化 + 會計(jì)管理體制��； 參考：《財(cái)會通訊》2017年16期

【摘要】：在全球經(jīng)濟(jì)一體化進(jìn)程中,會計(jì)國際化一直是一項(xiàng)重要課題,也是我國經(jīng)濟(jì)改革與社會轉(zhuǎn)型中的一個(gè)重要問題。有學(xué)者將會計(jì)國際化問題等同于會計(jì)趨同問題,這是有失偏頗的。本文首先提出了一個(gè)"會計(jì)準(zhǔn)則—管理體制"的研究框架,并根據(jù)該框架對英美法系的會計(jì)準(zhǔn)則的制定進(jìn)行重新解釋。進(jìn)一步根據(jù)美國、日本的會計(jì)管理體制說明,任何一個(gè)國家的會計(jì)工作都必須適應(yīng)該國特有的社會政治體制。最后,本文提出:中國會計(jì)國際化不僅應(yīng)該考慮準(zhǔn)則內(nèi)容,更需要基于我國特有的社會政治因素,建立以政府為主體的管理體制。
[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.
【作者單位】： 上海杉達(dá)學(xué)院;上海交通職業(yè)技術(shù)學(xué)院;
【分類號】：D035;F233
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本文編號：1944101