我国会计国际化的一个可能途径

Discussion on a Possible Way to the Internationalization of Chinese Accounting Standards

基于对会计本质的统计属性及会计对环境的依赖性的分析,提出我国会计国际化的一种可能的途径。从理性经济人的角度出发,认为我国会计国际化的进程取决于相关的成本效益的权衡,并对所提出的我国会计国际化的这种可能的途径进行初步的成本与效益分析。

Based on the analysis of the statistical nature of accounting and the dependence of accounting on the circumstances, the article puts forward a possible way to the internationalization of Chinese accounting standards. Starting from the hypothesis of economical person, the author thinks it reasonable that the process of the internationalization of Chinese accounting standards depends on the balance between the relevant costs and benefits, then the author carries on preliminary analysis on the cost and benefit of the accounting internationalization in this way .