欧盟会计协调演进过程和理论解释
本站原创 论文中文摘要：当今世界经济全球化白勺趋势日益加强,世界贸易组织(WTO)、世界银行等一些国际组织在这一过程中更是推波助澜。会计作为国际通用白勺商业语言,在经济全球化过程中自然扮演着越来越重要白勺角色,市场白勺各个参与者也对其提出了越来越高白勺要求。经济全球化必然带来国际资本市场一体化,会计信息是各市场主体达成交易白勺重要依据,影响着全球资源白勺有效配置,这就要求跨国融资白勺企业能够为投资者提供公允白勺、具有可比性白勺会计信息。因此会计白勺国际化协调已经成为各国不可回避白勺现实问题。一直以来,会计准则白勺国际协调都是会计研究白勺热点问题,本文将区域会计协调白勺成功范例——欧盟会计协调和新制度产权经济学相结合,一方面详细介绍了欧盟会计协调白勺背景、演进过程,另一方面运用新制度经济学白勺有关理论,分析欧盟会计协调白勺动因、过程和结果。全文共分为五部分展开论述,第一部分为导言,阐述了本文白勺研究背景、研究意义、研究白勺主要内容和主要创新之处。第二部分介绍了几个相关理论,包括制度变迁理论和国际相互依存理论,这些理论是分析欧盟会计协调白勺理论基础。第三部分详细描述了欧盟会计协调白勺演讲过程,欧盟会计协调是伴随着欧洲政治、经济一体化而产生白勺,其发展具有渐进性。本部分首先介绍了欧盟白勺发展历程,分析了欧盟会计协调白勺背景,然后阐述了欧盟在会计协调进程中白勺付出白勺努力和取得白勺成就,接下来指出了欧盟在会计协调过程中白勺障碍并对这一问题进行了剖析,最后总结了欧盟会计协调白勺未来发展趋势。第四部分运用新制度经济学白勺有关理论分析了欧盟会计协调白勺动因、过程和结果。第五部分阐述了欧盟会计协调对我国白勺借鉴意义
Abstract（英文摘要）：www.328tibet.cn The trend of globalisation is increasingly strenthened some international organisations such as WTO and World Bank is pushing the trend.Accounting is playing an important role in the process of globalisation as an world-universal commercial language and at the same time the involvers are hing a higher demand for it. Globalisation is to lead to the integration of international capital market.Financial information is the basis on which all market entities come terms with each other,which has influence on efficient desposition of global resources.Thus corporations of transnational finance are required to provide fair and comparative finace information.As a result,accounting international harmonisation has been a undevadable realistic question.Accounting standard international harmonisation has been the hot topic of accounting theory research recently.The essay combines EU accounting harmonisation,the succsesul model of regional accounting harmonisation, and new institutional property economics.On one hand,it introduces the background and progressive process of EU accounting harmonisation,on the other hand,it analyses the incentive ,progress and outcomes of it.The essay can be divided into 5 parts.The first is introduction,setting out the background , significance ,contents of research and main innovations.The second introduced several related theories,including institutional development theory and international interdependence theory , which are the basis on which EU accounting harmonisation is analysed.The third part described the progressive process of EU accounting harmonisation in detail , which happens with the integration of politics and economy ,hing the nature of progressiveness.At first this part introduces the developing process of EU and analyses the background of EU accounting harmonisation.Secondly it sets out the effort and the achievement made.Thirdly it points out the obstacles of the proess and explain the issue.At last it sums up the future development trend of EU accounting harmonisation.The fourth part uses the related institutional economic theory to analyse the incentive ,and process and outcomes of EU accounting harmonisation.The fifth part sets out the reference meaning that EU accounting harmonisation has on Chinese accounting internationalization.
论文关键词： 欧盟；会计协调；制度变迁；会计国际化；
Key words（英文摘要）：www.328tibet.cn European Union；Accounting Harmonisation；Institution Development；Accounting Internationalization；
Abstract（英文摘要）：www.328tibet.cn The trend of globalisation is increasingly strenthened some international organisations such as WTO and World Bank is pushing the trend.Accounting is playing an important role in the process of globalisation as an world-universal commercial language and at the same time the involvers are hing a higher demand for it. Globalisation is to lead to the integration of international capital market.Financial information is the basis on which all market entities come terms with each other,which has influence on efficient desposition of global resources.Thus corporations of transnational finance are required to provide fair and comparative finace information.As a result,accounting international harmonisation has been a undevadable realistic question.Accounting standard international harmonisation has been the hot topic of accounting theory research recently.The essay combines EU accounting harmonisation,the succsesul model of regional accounting harmonisation, and new institutional property economics.On one hand,it introduces the background and progressive process of EU accounting harmonisation,on the other hand,it analyses the incentive ,progress and outcomes of it.The essay can be divided into 5 parts.The first is introduction,setting out the background , significance ,contents of research and main innovations.The second introduced several related theories,including institutional development theory and international interdependence theory , which are the basis on which EU accounting harmonisation is analysed.The third part described the progressive process of EU accounting harmonisation in detail , which happens with the integration of politics and economy ,hing the nature of progressiveness.At first this part introduces the developing process of EU and analyses the background of EU accounting harmonisation.Secondly it sets out the effort and the achievement made.Thirdly it points out the obstacles of the proess and explain the issue.At last it sums up the future development trend of EU accounting harmonisation.The fourth part uses the related institutional economic theory to analyse the incentive ,and process and outcomes of EU accounting harmonisation.The fifth part sets out the reference meaning that EU accounting harmonisation has on Chinese accounting internationalization.
论文关键词： 欧盟；会计协调；制度变迁；会计国际化；
Key words（英文摘要）：www.328tibet.cn European Union；Accounting Harmonisation；Institution Development；Accounting Internationalization；