摘要
一、引言
随着全球一体化的推进，世界贸易及海外投资急剧上升，合并收购风潮使得公司和集团规模越做越大。为提高经营效率及拓展市场，公司可以在全球布点，而资本市场得益于信息科技的进步，投资或筹资也不再受国界限制，国际环境变化对于各国会计标准的制定及会计实务的执行带来强烈的冲击。各国的会计体制及会计实务仍然有极显著的差别。这些差别给跨国投资分析、政府监管部门及潜在投资者带来极大的困扰。因此，
出处
《财会通讯（上）》
北大核心
2012年第1期50-52,共3页
Communication of Finance and Accounting
参考文献8
-
1Arpan, S and Radebaugh, L.H., International Accounting and Multinational Enterprises ,John Wiley&Sons, Inc., 1985.
-
2Hofstede,G.,Culmre's consequences:international Differences in Work Related Values,Abridged Edition,Sage Publications,Inc. 1984.
-
3Hofstede, G, The Cultural Context of Accounting,in B. E. Cushing (ED.),Sccounting and Culmre,Sarasota, Fla.:American Accounting Association., 1987.
-
4Gray, S. J., International Accounting Research : The Global Challenge, International Journal of Accounting, 23., 1989.
-
5Gray,S. J. And Vint,H.M.,The Impact of Culture on Accounting Disclosures: Some International Evidence,Asia-Pacific Journal of Accounting, 2,1995.
-
6Gray,S. J.,Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally,Abaucus,3,1989.
-
7Perera, M.H.B. and Mathews, M.R., The Cultrual Relativity of Accounting and International Patterns of Social Accounting, Advances in International Accounting, 3,1990.
-
8Hofstede,G. And Bond,M. H. Bond, The Confucis Connection. From Cultrual Roots to Economic Growth, Organizational Dynamics, 2009.
同被引文献46
-
1仇林明英,周勤贵.欧美国家与中国会计规范体制的文化比较[J].会计研究,1994(5):45-52. 被引量：16
-
2财政部会计司赴俄罗斯考察团,刘玉廷,王宏.俄罗斯会计改革与国际协调的有关情况[J].会计研究,2006(4):86-91. 被引量：10
-
3刘开瑞.会计文化初探[J].财经理论与实践,1990,11(2):39-41. 被引量：23
-
4王开田,胡晓明.中国会计国际化与国际会计中国化的文化思考[J].会计研究,2006(7):72-76. 被引量：50
-
5Adhikari.A. and R.H. Tondkar.1992.Envi- ronmental Factors In- fluencing Accounting Disclosure Require- ments of Global Stock Exchanges. Journal of International Financial Management and Ac- counting, 4:75-105.
-
6Choi, F. D. S. and R. M .Levich. 1990 .The Capital Market Effects of International Ac- counting Diversity. Homewood, Illinois : Dow Jones-Irwin.
-
7Cooke, T. E. 1989. Voluntary Corporate Disclosure by Swedish Companies.Journal of International Finan- cial Management and Accounting, (Sum- mer) 1(2):171-195.
-
8Cooke, T.E.and R. S. O. Wallace. 1989. Global Surveys of Corporate Disclosure Practices and Audit Firm: A Review Es- say.Accounting and Business Research, 20 : 47-57.
-
9Forker J.J. 1992.Corporate Governance and Disclo- sure Quality. Accounting and Business Research. 22: 111-124.
-
10Gemon, H. and Wallace, R.S.O.1995. International accounting research: a review of its ecology, con-tending theories and methodologies.Journal of Ac- counting Literature, 14 : 54-106.
-
1彭平锋.资产减值准备的思考[J].南华大学学报（社会科学版）,2002,3(2):35-37.
-
2贾维宏,张丽霞.商誉的价值确认[J].时代财会,2002(8):20-21. 被引量：1
-
3袁澜芸.关于商誉的会计处理的思考[J].行政事业资产与财务,2014,0(20):71-71. 被引量：1
-
4黄虹.我国会计国际化进程问题初探[J].财政监督,2004(11):20-21.
-
5孙明.我国会计国际化进程问题初探[J].特区经济,2005(10):301-302.
-
6海外市场生机勃发 三一加速推进国际化[J].建筑机械,2013,33(4):62-62.
-
7管晴雨,俞丽虹.“合并收购”将成外商在华投资新主渠道[J].中国对外贸易,2004(8):8-8. 被引量：1
-
8罗廷明.企业并购中的风险及防范[J].会计师,2010(10):42-43. 被引量：2
-
9张海静.试论德国会计模式及其对我国的借鉴[J].山东交通科技,2007(4):99-101.
-
10海外财务角色转变 中国财务何时交报表[J].中国会计电算化,2003(12):4-4.
