建立政府间世界会计组织问题研究——会计假账治理的国际协调视角

A Study of Establishing WAO among Governments

会计假账在当今社会已经发展成为一种全球性公害和一个世界性难题。全球经济一体化进程的加快导致各国以跨国公司和国际证券市场为载体的会计关系日趋紧密和复杂,对会计假账的治理已非某个单一国家力量所能及,必须进行会计假账治理国际协调。由于目前国际会计准则委员会和国际会计师联合会等国际会计民间职业联盟存在明显的局限性,不利于全球会计假账治理,必须由世界各国政府共同联手,建立同步行动机制,成立由各国政府参加的世界会计组织(WAO),加大会计假账治理力度,逐步构建公正公平、规范有序、客观真实防治假账的国际会计信息新秩序。

Nowadays, the problem of false accounts is turning into a worldwide one which has produced disastrous effects.Owing to the acceleration of the economic globlization,the relations of accounting among nations mainly in the transnational corporations and international security markets have become more and more compact and intricate.Therefore,it needs international coordination to deal with the problem of false accounts instead of a single country.However,some obvious deficencies lie in the professional leagues of international accounting such as International Accounting Criterion Committee and International Accountant Guild.Thus governments from different countries should try to establish the system of simultaneous acts and establish a new type of WAO to strengthen the power to tackle the problem,and finally to establish a new order of international accounting information so as to prevent the false accounts equally,orderly and objectively.