全球化:会计理论发展的探讨

Globalization:Probe into the Development of Accounting Theories

全球化是大家共同关注的一个话题。它具有两重性:既给世界提供了机遇和可能,又带来了更多的风险和挑战。对会计而言,全球化的冲击是全面的。在全球化的影响下,会计理论发展的目标是跟踪和达到国际前沿,会计“难题”与“热点”问题是否处于国际前沿尤其值得关注。在此基础上,我们要创新发展会计理论,重视会计理论“自主知识产权”。

Globalization has attracted our attention. It brought us not only opportunities and likelihoods, but also risks and challenges. With regard to accounting, the concussion of globalization hits every aspect. Under the affects of globalization, the development of accounting theories should follow and reach the international foreland. And, we should give special attention to whether the difficult issues and hot accounting problems have reach the international front edge. Therefore, we could develop accounting theories creatively and attach great importance to the development of accounting theories which have own independent intellectual property rights.