中国会计的被“殖民主义”思考

Consideration of Being "Colonialism" of Chinese Accounting

综述了美国经济霸权主义、经济全球化和新自由主义思潮对中国会计的影响,以全新的视角分析了马太效应对中国会计被殖民主义的影响,给出了具有中国特色的应对会计被殖民主义的措施及会计国际化进程中的检验标准和纠偏机制。

The paper sums up the impacts of American economic hegemonism, economic globalization and thoughts of new liberalism on Chinese accounting. Then it analyses the impact of Matthew Effect on ＂colonialism＂ of Chinese accounting. Lastly,we find out a suitable way with Chinese charateristics to＂Colonialism＇of Chinese accounting, testing standard and a mechanism rectifing deviations.