本文選題：《國際會(huì)計(jì)準(zhǔn)則》 + 《企業(yè)會(huì)計(jì)準(zhǔn)則》　； 參考：《廣東外語外貿(mào)大學(xué)》2013年碩士論文

【摘要】：在當(dāng)前經(jīng)濟(jì)全球化與信息技術(shù)革命加速的背景下，"會(huì)計(jì)作為國際通用的商業(yè)語言,在經(jīng)濟(jì)全球化過程中扮演著越來越重要的角色,市場(chǎng)參與者也對(duì)其提出了越來越高的要求"。會(huì)計(jì)國際化，即世界各國，各地區(qū)的會(huì)計(jì)準(zhǔn)則與會(huì)計(jì)實(shí)務(wù)趨于一體化已成為世界各國必須直面而且無法回避的一個(gè)客觀現(xiàn)實(shí)。積極參與會(huì)計(jì)準(zhǔn)則的國際趨同活動(dòng)，對(duì)于促進(jìn)我國會(huì)計(jì)改革，提高會(huì)計(jì)信息質(zhì)量，維護(hù)資本市場(chǎng)穩(wěn)定至關(guān)重要。本文試從語言學(xué)的角度就國際會(huì)計(jì)準(zhǔn)則與中國企業(yè)會(huì)計(jì)準(zhǔn)則進(jìn)行對(duì)比研究，這一研究可能不僅僅是對(duì)會(huì)計(jì)英語的教學(xué)有指導(dǎo)作用，更有可能為商務(wù)英語的理論研究提供了一個(gè)嶄新的視角，是對(duì)商務(wù)英語理論的深化和拓展。希望基于實(shí)證基礎(chǔ)上的這一理論創(chuàng)新一方面將有助于中國實(shí)現(xiàn)會(huì)計(jì)準(zhǔn)則的國際趨同，為在國際環(huán)境下的會(huì)計(jì)準(zhǔn)則編寫提供指導(dǎo)，推動(dòng)中國會(huì)計(jì)的與時(shí)俱進(jìn)；另一方面將為中國將其本身會(huì)計(jì)準(zhǔn)則推向國際提供語言策略。 本文基于《國際會(huì)計(jì)準(zhǔn)則》與《企業(yè)會(huì)計(jì)準(zhǔn)則》，采用對(duì)比分析，描寫性分析和案例分析的方法，以順應(yīng)論中的語境順應(yīng)和結(jié)構(gòu)順應(yīng)理論為出發(fā)點(diǎn)，分析國際會(huì)計(jì)準(zhǔn)則與中國企業(yè)會(huì)計(jì)準(zhǔn)則的語用特點(diǎn)。分析表明，在所收集的語料中，國際會(huì)計(jì)準(zhǔn)則與中國企業(yè)會(huì)計(jì)準(zhǔn)則都有著典型的順應(yīng)。本文從《國際會(huì)計(jì)準(zhǔn)則》與《企業(yè)會(huì)計(jì)準(zhǔn)則》中援用準(zhǔn)則條款對(duì)這些順應(yīng)(如對(duì)受眾心理世界的順應(yīng)，對(duì)社會(huì)文化的順應(yīng)等)加以證實(shí)，經(jīng)過對(duì)比研究，，分析出國際會(huì)計(jì)準(zhǔn)則與中國企業(yè)會(huì)計(jì)準(zhǔn)則的語言使用的異同之處,得出了關(guān)于準(zhǔn)則語言研究和翻譯的啟示,例如,對(duì)國家經(jīng)濟(jì)現(xiàn)狀的順應(yīng)是會(huì)計(jì)語言行為的前提；提高會(huì)計(jì)人員的素質(zhì)和地位對(duì)我國會(huì)計(jì)體制的優(yōu)化至關(guān)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.
【學(xué)位授予單位】：廣東外語外貿(mào)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：H136;H313

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

1 ;Jef Verschueren: Understanding Pragmatics──A Review Article[J];現(xiàn)代外語;1999年04期

本文編號(hào)：1820702