WTO框架下会计国际化的中国困境与创新

China's Dilemma and Innovation of Accounting Internationalization in the WTO Framework

本文通过分析WTO对各国会计制度的要求,探讨了WTO框架下中国会计国际化所带来的四大困境；并试图从制度变迁成本的角度,提出了以制度借鉴为主线的中国会计国际化创新战略的基本原则,进一步给出了中国会计国际化创新战略实施的路径设计图。文章认为,充分利用国际会计资源解决我国的现实问题,减少我国会计国际化变迁的成本,应该是后WTO时代中国会计国际化制度困境突破与创新的基本路径取向。

This paper analyses 4 dilemmas that posed by China＇s accounting internationalization in the WTO framework by analyzing WTO＇s requirements to accounting standards. It also proposes the basic principles of China＇s accounting internationalization innovation strategy which is mainly institutional borrowing from the institutional change cost point of view. By doing this, the article charts the blueprint of implementing the China＇s accounting internationalization strategy. The paper believes that the basic method of China＇s accounting internationalization institutional dilemma breakthrough and innovation should be using the international accounting resources to solve the practical problems in China and decreasing the cost of accounting internationalization.