TPP下的企业利益影响与会计权益维护研究

A Study of Impact to Enterprise Benefit and Accounting Equity Maintenance under TPP

TPP作为一种"高标准、严要求、零关税"的贸易规则,会影响未来全球的贸易格局和我国的竞争力,并对企业的利益产生冲击。贸易规则的背后是利益,而利益的协调、平衡与优化离不开对会计权益的维护。TPP的实施会使全球价值链分工发生改变,我国企业必须从全球范围着眼,通过"借道"、"改道"、"绕道"等具体路径布局对外贸易和跨国投资,并基于TPP对企业利益的影响,借助"资产"、"成本"与"收益"等会计要素来强化会计权益的维护,进而提高我国会计在全球化经贸规则中的话语权。

TPP as a'high-standard,strictly required,and duty-free'trade rule,will make an influence to the global trade patterns and our country's competitiveness,as well as cause impact to the benefit of enterprises.What behind this rule is interest.The coordination,balance and optimization of it will not be achieved without the maintenance of accounting equity.The implementation of TPP will lead to an alteration of the specialization of global value chains.The domestic enterprises must think from a global perspective,distribute foreign trade and cross-country investment through specific paths such as finding new ways,diverting and making a detour.And based on the impact to enterprise benefit caused by TPP,they must strengthen the maintenance of accounting equity by concentrating on'asse't,'cos't,'income'and other accounting elements,and thereby improve the voice of our country's accounting as following the trading rules of globalization.