“一带一路”合作倡议背景下会计准则国际趋同研究——基于PEST分析法

Research on International Convergence of Accounting Standards in the Context of the “Belt and Road” Cooperative Initiative ——Based on PEST Analysis

随着近年来世界一体化进程不断加深,各国之间的会计准则也在不断协调融合。我国提出的"一带一路"经济带合作倡议更是加强了各国之间的经济互通、资金流通和贸易合作等,在这样的大环境下,会计准则作为反映经济活动的重要指标,如果各国差异较大将造成会计信息可比性低,会阻碍经济进一步发展。我国应当担负起作为"一带一路"核心建设国的责任与义务,协调"一带一路"沿线各国进行会计准则国际趋同。本文对我国现阶段如何选择合适的会计准则国际趋同策略这一问题进行探究,基于PEST分析法,从政治、经济、社会、技术四个维度对影响会计准则趋同的因素进行系统分析,探讨合适可行的对策建议。

With the deepening of the process of world integration in recent years, the accounting standards between countries are also in continuous coordination and integration."the Silk Road Economic Belt and the 21 st-Century Maritime Silk Road" economy cooperation initiative is reinforced by the economic exchange between countries, capital circulation and trade cooperation, etc., in such circumstances, as an important indicators reflect the economic activity, accounting standards if countries differences lead to the low comparability of accounting information, will hinder the further economic development. China should shoulder the responsibility and obligation as the core construction country of "One Belt and One Road" and coordinate countries along the "One Belt and One Road" to achieve international convergence of accounting standards. This paper explores how to choose the appropriate international convergence strategy of accounting standards in China at the present stage. Based on PEST analysis method, it systematically analyzes the factors influencing the convergence of accounting standards from the four dimensions of politics, economy, society and technology, and discusses appropriate and feasible policy suggestions.