論文題目：我國(guó)會(huì)計(jì)國(guó)際化問(wèn)題的研究Research on the problem of accounting internationalization in China
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我國(guó)會(huì)計(jì)國(guó)際化問(wèn)題的研究Research on the problem of accounting internationalization in China

摘  要

在經(jīng)濟(jì)全球一體化的大背景下，隨著我國(guó)經(jīng)濟(jì)的快速發(fā)展，會(huì)計(jì)行業(yè)發(fā)展也在逐步與世界接軌。受諸多因素制約，我國(guó)會(huì)計(jì)行業(yè)的發(fā)展有其特定的市場(chǎng)背景和政策環(huán)境，那么，如何與時(shí)俱進(jìn)，主動(dòng)順應(yīng)宏觀形勢(shì)，推動(dòng)我國(guó)會(huì)計(jì)行業(yè)的國(guó)際化進(jìn)程就顯得意義重大，影響深遠(yuǎn)了。但不可否認(rèn)，就目前現(xiàn)階段而言，我國(guó)會(huì)計(jì)行業(yè)國(guó)際化推進(jìn)進(jìn)程中仍然存在明顯不足，究其原因，大致有四：一是資本貨幣市場(chǎng)有待完善；二是從業(yè)人員素質(zhì)有待提高；三會(huì)計(jì)行業(yè)準(zhǔn)則有待提升，已經(jīng)成為我國(guó)會(huì)計(jì)行業(yè)國(guó)際化發(fā)展進(jìn)程中必須解決的重要問(wèn)題；四是信息資源滯后。本文通過(guò)對(duì)我國(guó)會(huì)計(jì)行業(yè)的簡(jiǎn)單分析，透過(guò)對(duì)影響我國(guó)會(huì)計(jì)行業(yè)發(fā)展的潛在因素的分析，結(jié)合所面臨的新形勢(shì)、新任務(wù)，提出我國(guó)會(huì)計(jì)行業(yè)國(guó)際化發(fā)展的策略，以期吸引更多部門(mén)、組織和個(gè)人參與到這項(xiàng)事業(yè)當(dāng)中來(lái)，并通過(guò)各種手段，整合相應(yīng)的工作資源和社會(huì)力量，形成構(gòu)建我國(guó)會(huì)計(jì)行業(yè)國(guó)際化發(fā)展的整體合力，以為更好地推動(dòng)我國(guó)會(huì)計(jì)行業(yè)國(guó)際化發(fā)展拋磚引玉。
關(guān)鍵詞：會(huì)計(jì)國(guó)際化；會(huì)計(jì)改革；會(huì)計(jì)準(zhǔn)則

ABSTRACT

In the background of economic globalization, with China's rapid economic development, the development of accounting industry in our country has gradually integrated with the world. Restricted by many factors, the specific market background and policy environment, the development of China's accounting industry to keep pace with the times, then, take the initiative to conform to the macroeconomic situation, to promote the internationalization of China's accounting industry becomes significant, far-reaching influence. But undeniable, at this stage, there are still the internationalization of Chinese accounting industry to promote the process of insufficiency, investigate its reason, generally there are four: one is the currency capital market should be perfected; the two is the jobholders quality to be improved; three the profession of accounting standards should be promoted, has already become the important problems that must be solved in the development process of internationalization the accounting profession in China in. In this paper, through a simple analysis of the accounting profession in China, try to through the potential factors of influencing development of the accounting profession in China, the new situation, the new tasks with faces, put forward the internationalization development of Chinese accounting industry strategy, hoping to attract more departments, organizations and individuals involved in the business, and through a variety of means, integration of social resources and forces to form corresponding, the overall construction of internationalization development of Chinese accounting industry force, thought to better promote the internationalization of China's accounting industry development forward.
Keywords: The internationalization of accounting；accounting reform；accounting standards

目 錄

一、引言 1
二、全球經(jīng)濟(jì)一體化背景下會(huì)計(jì)國(guó)際化概述 2
（一）會(huì)計(jì)國(guó)際化的概念 2
（二）會(huì)計(jì)國(guó)際化的必然性 2
（三）會(huì)計(jì)國(guó)家化的必要性 3
三、影響我國(guó)會(huì)計(jì)行業(yè)國(guó)際化的因素分析 3
（一）經(jīng)濟(jì)發(fā)展因素 3
（二）法律政策因素 4
（三）從業(yè)人員因素 4
四、當(dāng)前我國(guó)會(huì)計(jì)國(guó)際化的現(xiàn)狀及存在的問(wèn)題 4
（一）我國(guó)會(huì)計(jì)國(guó)際化的發(fā)展進(jìn)程 4
（二）我國(guó)會(huì)計(jì)國(guó)際化存在的問(wèn)題 5
1．資本市場(chǎng)制約 5
2．從業(yè)人員素質(zhì) 5
3．會(huì)計(jì)準(zhǔn)則脫軌 6
4．信息資源滯后 6
五、我國(guó)會(huì)計(jì)國(guó)際化的發(fā)展對(duì)策 6
（一）進(jìn)一步健全資本市場(chǎng) 6
（二）進(jìn)一步提高行業(yè)素質(zhì) 7
（三）進(jìn)一步提升會(huì)計(jì)準(zhǔn)則 7
（四）進(jìn)一步加強(qiáng)信息運(yùn)用 7
結(jié) 語(yǔ) 8
參考文獻(xiàn) 9

一、引言

隨著中國(guó)社會(huì)步入轉(zhuǎn)型時(shí)期，會(huì)計(jì)行業(yè)發(fā)展迅猛，與國(guó)際接軌成為會(huì)計(jì)行業(yè)可持續(xù)發(fā)展的必由之路。會(huì)計(jì)作為經(jīng)濟(jì)管理活動(dòng)和經(jīng)濟(jì)信息系統(tǒng)，其發(fā)展有其自身的特定規(guī)律。君不見(jiàn)，在經(jīng)濟(jì)高速發(fā)展的今天，近年來(lái)披露的一些會(huì)計(jì)信息不透明、會(huì)計(jì)造假等問(wèn)題事件不僅引發(fā)了社會(huì)強(qiáng)烈反響，而且引起企業(yè)管理者和行業(yè)管理者對(duì)于會(huì)計(jì)行業(yè)管理的反思，由此而產(chǎn)生的社會(huì)影響對(duì)于會(huì)計(jì)行業(yè)自身的發(fā)展同樣日益受到社會(huì)關(guān)注。事實(shí)上，，雖然隨著時(shí)代的發(fā)展，盡管我國(guó)會(huì)計(jì)行業(yè)管理者對(duì)于會(huì)計(jì)行業(yè)發(fā)展的各個(gè)方面，如：行業(yè)準(zhǔn)則、人員素質(zhì)、市場(chǎng)培育等等都逐漸從思想上開(kāi)始重視起來(lái)，但就目前的實(shí)際情況而言，會(huì)計(jì)行業(yè)管理體系建設(shè)僅僅停留著一種感性認(rèn)知階段，各方面都滯后于經(jīng)濟(jì)全球一體化的發(fā)展需求。尤其是行業(yè)準(zhǔn)則方面，與國(guó)際化的道路仍然存在相當(dāng)?shù)木嚯x。針對(duì)此種情形，為了最大限度的應(yīng)對(duì)會(huì)計(jì)行業(yè)發(fā)展的需要，切實(shí)服務(wù)好經(jīng)濟(jì)建設(shè)發(fā)展，會(huì)計(jì)行業(yè)發(fā)展理應(yīng)結(jié)合市場(chǎng)實(shí)際，根據(jù)法律法規(guī)，順應(yīng)信息時(shí)代的發(fā)展大方向,盡快地走發(fā)展國(guó)際化之路。
本次研究的切入點(diǎn)，首先在于嘗試為會(huì)計(jì)行業(yè)國(guó)際化發(fā)展研究引入新的理論支持和方法依據(jù)，這對(duì)于幫助會(huì)計(jì)行業(yè)應(yīng)對(duì)國(guó)際化發(fā)展之路具有積極的實(shí)踐意義。在國(guó)內(nèi)，雖然對(duì)于會(huì)計(jì)行業(yè)國(guó)際化發(fā)展相關(guān)研究并不少見(jiàn)，但是目前會(huì)計(jì)行業(yè)國(guó)際化發(fā)展的分類(lèi)研究大多只是停留在宏觀應(yīng)對(duì)措施層面，對(duì)于會(huì)計(jì)行業(yè)國(guó)際化發(fā)展本身的研究相對(duì)并不曾較多涉及。個(gè)人認(rèn)為，未來(lái)會(huì)計(jì)行業(yè)國(guó)際化之路的可持續(xù)發(fā)展，在很大程度上取決于會(huì)計(jì)行業(yè)國(guó)際化發(fā)展策略能否因地制宜，科學(xué)合理，能否結(jié)合我國(guó)會(huì)計(jì)行業(yè)本身的實(shí)際和特性，遵循我國(guó)會(huì)計(jì)行業(yè)本身的法律規(guī)律。本文運(yùn)用科學(xué)、富有活力的思維方式，在理論分析的基礎(chǔ)上結(jié)合影響會(huì)計(jì)行業(yè)國(guó)際化發(fā)展的因素分析，希望能為會(huì)計(jì)行業(yè)國(guó)際化發(fā)展提供些許理論依據(jù)，力求通過(guò)廣泛查閱資料以及相關(guān)會(huì)計(jì)行業(yè)國(guó)際化發(fā)展現(xiàn)狀的簡(jiǎn)單剖析，從宏觀層面上升華會(huì)計(jì)行業(yè)國(guó)際化發(fā)展策略以及微觀層面上提高會(huì)計(jì)行業(yè)可持續(xù)發(fā)展能力。會(huì)計(jì)行業(yè)國(guó)際化發(fā)展研究作為近期專(zhuān)家學(xué)者討論的“熱點(diǎn)”，從它的萌芽到實(shí)踐到反思對(duì)這一過(guò)程和相關(guān)問(wèn)題的思考與分析，通過(guò)會(huì)計(jì)行業(yè)國(guó)際化發(fā)展側(cè)重點(diǎn)的比較及應(yīng)對(duì)策略的深入分析對(duì)于優(yōu)化會(huì)計(jì)行業(yè)國(guó)際化發(fā)展研究很大的借鑒、啟示和指導(dǎo)意義。成功的會(huì)計(jì)行業(yè)國(guó)際化發(fā)展策略需要因地制宜，眾多的因素相互配合，通過(guò)特性研究使會(huì)計(jì)行業(yè)國(guó)際化發(fā)展策略更趨合理、有序，進(jìn)一步加強(qiáng)和加快建立符合我國(guó)會(huì)計(jì)行業(yè)實(shí)際的會(huì)計(jì)行業(yè)國(guó)際化發(fā)展策略體系，這不僅是我國(guó)會(huì)計(jì)行業(yè)不可推卸的現(xiàn)實(shí)責(zé)任，也是行業(yè)發(fā)展當(dāng)前面臨的迫切任務(wù),亟待解決。現(xiàn)階段下,科學(xué)的會(huì)計(jì)行業(yè)國(guó)際化發(fā)展策略體系需要更齊全的，更專(zhuān)業(yè)的人員配置，更專(zhuān)業(yè)的服務(wù)技能，所以針對(duì)會(huì)計(jì)行業(yè)國(guó)際化發(fā)展的特點(diǎn)，優(yōu)化會(huì)計(jì)行業(yè)管理組織配置，加強(qiáng)相關(guān)專(zhuān)業(yè)人員培訓(xùn)顯得尤為重要。唯此，才能使會(huì)計(jì)行業(yè)國(guó)際化發(fā)展策略研究在促進(jìn)會(huì)計(jì)行業(yè)國(guó)際化發(fā)展方面發(fā)揮出起應(yīng)有的作用。

結(jié) 語(yǔ)

我國(guó)會(huì)計(jì)國(guó)際化發(fā)展策略研究不僅要考慮會(huì)計(jì)行業(yè)的社會(huì)背景、行業(yè)發(fā)展的特點(diǎn)需求、會(huì)計(jì)國(guó)際化發(fā)展相關(guān)措施的進(jìn)步完善，更重要的是賦予我國(guó)會(huì)計(jì)國(guó)際化發(fā)展本身一種理念，一種文化的傳達(dá)，灌注其中更多的人性化含量和更高的服務(wù)性水平，以達(dá)到保障性與服務(wù)性的完美結(jié)合。具體實(shí)踐中，應(yīng)從人為本的角度研究我國(guó)會(huì)計(jì)國(guó)際化發(fā)展策略設(shè)計(jì)，通過(guò)心貼心的溝通，使我國(guó)會(huì)計(jì)國(guó)際化發(fā)展策略的制定更能引起廣大企業(yè)管理者和行業(yè)管理則以及會(huì)計(jì)行業(yè)人員情感、心理等方面的共鳴，發(fā)動(dòng)社會(huì)各界力量，群策群力，以期達(dá)到我國(guó)會(huì)計(jì)國(guó)際化發(fā)展應(yīng)有的目的。惟此，我國(guó)會(huì)計(jì)國(guó)際化發(fā)展策略研究才能在會(huì)計(jì)行業(yè)可持續(xù)發(fā)展歷程中發(fā)揮出其應(yīng)有的價(jià)值。

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