会计国际趋同研究的中国视角

A Chinese Perspective to the Research on International Convergence of Accounting

会计国际趋同是当前理论研究中的一个热点问题。如何回应会计国际趋同的挑战和机遇,是中国会计管理层和学术界的共同课题。研究会计国际趋同问题,首先应当弄清楚会计国际趋同的含义,对会计国际趋同的概念作出界定。对于会计国际趋同的定义,当前理论界存在多种解释,通过对现有解释的系统分析我们得出了相关结论:会计的国际趋同与会计准则的国际趋同在很多情况下几乎是同义语;会计准则的国际趋同不排除会计准则的差异性;会计准则国际趋同不等于"世界会计准则大同";会计准则国际趋同是一矛盾的统一体。在我国会计国际趋同的进程中,存在推动会计国际趋同的积极因素和阻碍会计国际趋同的消极因素,我国会计国际趋同的现状是两种因素共同作用的结果。在未来的会计国际趋同进程中,我国应从维护中国经济的安全、积极参与国际会计准则的制定和加快新准则实施后的制度调适三方面努力。

The international convergence of accounting is a hot topic for the present theoretical studies. How to respond to the challenges and opportunities brought forward by the international convergence of accounting is a common research subject for the accounting authorities and academe. To study this problem, the first step is to understand the meanings of the international convergence of accounting and to define its concept. As for the definition, there are various explanations in the theoretical circles at present. Through a systematic analysis of the existing explanations, a conclusion can be drawn that the international convergence of accounting is almost the synonymy of the international convergence of accounting standard in many situations; the international convergence of accounting standard will not exclude the difference of accounting standard; the international convergence of accounting standard does not equal to a Universal International Accounting Standard; the intemational convergence of accounting standard is an unity of contradictions. During the process of the international convergence of accounting standard in China, there exist the active factors pushing the convergence and the negative factors hindering the convergence, while the present condition of the international convergence of accounting in China is the result of the joint function of the two factors. In the future progress of the convergence, China should take efforts in the following three aspects： maintaining the safety of China＇ s economy, taking an active part in the constitution of IASC, and quickening the steps of adjusting and adapting to the system after the implementation of the new standards.