我国会计国际化进程研究
本站原创 论文中文摘要：随着世界经济一体化和资本市场全球化的快速发展,会计作为一种通用商业语言的国际协调趋势已愈加明朗,会计国际化问题日益成为各国政府、会计理论工作者和会计实务工作者的焦点。我国政府对我国会计的国际化问题也进行了积极有益的实践,并有不少会计学者对此开展了较深入的研究,他们普遍认为,我国会计的国际化既不能操之过急,全盘照抄照搬国际会计准则,也不能置身事外,无视会计国际协调的历史潮流,而应结合我国具体会计环境的现状,积极、稳妥地推进。这些实践和研究对指导我国会计国际协调的工作,开拓我国会计国际化思路,加强我国国际经济交往,提高会计信息的真实性、可靠性和透明度,促进我国经济的可持续发展,起到了一定的作用。本文从研究我国会计国际化进程的角度,对会计国际化的内涵进行了界定,并通过回顾我国和西方主要国家与国际组织会计国际化的历史进程,分析了我国当前会计环境对国际化的影响和由此造成的我国会计准则与国际会计准则的差异,重点阐述了今后我国会计国际化进程的范围和时间安排
Abstract（英文摘要）： With the fast development of economy integration and capital market globalization, as a common business oriented language, accounting presents a clearer international harmonious trend. The problem of accounting internationalization has become the focuses of governments in various countries, of accounting academic workers and accounting practice workers day by day. Our government has carried on the positive and beneficial practice to the accounting internationalization in China, and many accounting scholars he done deeper research on it. Generally speaking, neither can we act with undue haste and copy word by word and imitate International Accounting Standards totally in internationalization, nor can we sit on the sidelines ignoring the tide of accounting internationalization harmonization. We should combine the current situation of our country’s concrete accounting environment and move forward positively and safely. These practices and research play an important role in instructing the work of the accounting internationalization in our country, opening up the thinking of our country’s accounting internationalization, increasing the international economic association of our country, improving the authenticity, dependability and transparency of accounting information, promoting the sustainable development of the economy of China. This thesis has defined the intension of the accounting internationalization in term of studying our country’s accounting internationalization process. And through reviewing historical process of accounting internationalization in our country and the main western countries and international organizations, this thesis analyses the accounting environmental impact on internationalization and the differences between Chinese Accounting Standards and International Accounting Standards at present. It also illustrates especially the range and the time of our country’s accounting internationalization process .
论文关键词： 经济一体化；会计国际化；协调；会计环境；会计准则；差异；
Key words（英文摘要）： Economy integration；Accounting internationalization；Harmonization；Accounting environment；Accounting Standards；Differences；
Abstract（英文摘要）： With the fast development of economy integration and capital market globalization, as a common business oriented language, accounting presents a clearer international harmonious trend. The problem of accounting internationalization has become the focuses of governments in various countries, of accounting academic workers and accounting practice workers day by day. Our government has carried on the positive and beneficial practice to the accounting internationalization in China, and many accounting scholars he done deeper research on it. Generally speaking, neither can we act with undue haste and copy word by word and imitate International Accounting Standards totally in internationalization, nor can we sit on the sidelines ignoring the tide of accounting internationalization harmonization. We should combine the current situation of our country’s concrete accounting environment and move forward positively and safely. These practices and research play an important role in instructing the work of the accounting internationalization in our country, opening up the thinking of our country’s accounting internationalization, increasing the international economic association of our country, improving the authenticity, dependability and transparency of accounting information, promoting the sustainable development of the economy of China. This thesis has defined the intension of the accounting internationalization in term of studying our country’s accounting internationalization process. And through reviewing historical process of accounting internationalization in our country and the main western countries and international organizations, this thesis analyses the accounting environmental impact on internationalization and the differences between Chinese Accounting Standards and International Accounting Standards at present. It also illustrates especially the range and the time of our country’s accounting internationalization process .
论文关键词： 经济一体化；会计国际化；协调；会计环境；会计准则；差异；
Key words（英文摘要）： Economy integration；Accounting internationalization；Harmonization；Accounting environment；Accounting Standards；Differences；