论“一带一路”视域下的中国会计变革

Reflection of Chinese Accounting Reform from the Perspective of“One Belt One Road”

"一带一路"视域下的金融合作、产业合作、能源开发、基础设施建设及区域共赢等对会计提出了全新需求,深化会计变革对"一带一路"具有助力作用。"一带一路"视域下的会计变革要求创新与改善财务会计计量、管理会计概念体系、环境会计治理功能、会计职责以及会计人才培养与评价体制。"一带一路"战略为会计理论与实务的发展和繁荣创造了历史机遇。

From the perspective of ＂One Belt One Road＂ （＂ B＆R＂）, financial cooperation, industrialcooperation, energy development, infrastructure construction and regional common prosperity all put forwarda brand-new demand for accounting, and deepening the reform of accounting has a facilitating role for the＂B＆R＂. Under the ＂B＆R＂, the reform of accounting requires innovation and improvement in financial ac-counting measurement, the concept system of management accounting, the function of environmental man-agement, the responsibility of accounting, and the training and evaluation system of accounting profession-als. The strategy of ＂B＆R＂ creates a historic opportunity for the development of accounting theory and prac-tice, and our accountant should make joint efforts.