中国会计制度国际化变迁:路径、特征、困境与创新

The international changes of China' s accounting system: paths characters dilemmas and innovative

本文首先将中国会计制度国际化的变迁纳入制度经济学的理论框架中,分析了其变迁路径具有边际性、局部性和路径依赖性三大特征;其次指出中国在加入WTO获得益处的同时也面临会计国际化变迁所带来的困境;最后提出通过内部制度创新,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时代中国会计制度国际化创新的基本路径取向。

First of all, this article incorporates international changes in China's accounting system into the theoretical framework of the system economics analyzing three characters in the change path: marginal, sectional and path dependence .Next ,it points four dilemmas China encounters in the international change of accounting when it benefits from its entry into the WTO. At last, this article talks about the basic path orientation in the innovation of the international change of China's accounting ,by innovating the internal system and full utilizing international accounting resources to solve practical problems in China and reducing the cost in the international change of accounting .