会计国际化对德国会计制度的影响及启示

The Influence of Accounting Internationalization on German Accounting System and its Enlightenment

基于特殊的历史背景、文化因素和经济环境,以及长期坚持的"实业立国"传统,德国在微观会计制度领域形成了注重保护债权人利益和追求稳健主义的会计传统。该传统在20世纪会计国际化进程中受到了以投资者导向和提高透明度为特征的国际主流会计标准的冲击。通过适度引进投资者导向的会计理念和建立分层次会计信息披露体系,德国实现了坚持本国传统会计制度与适度引进国际会计标准之间的微妙平衡,成为会计国际化浪潮中成功坚持本国传统的典型范例。会计制度具有路径依赖的特征,在国际化进程中要注意坚持本国的制度特色。

Based on special historical background, cultural factors and economic environment, as well as long - term adherence to the ＂industrial country＂ tradition, Germany formed a focus on protecting the interests of creditors and the pursuit of conservatism accounting tradition in the field of micro - ac- counting system. The tradition was impacted by the international mainstream accounting standards which characterized by the investor - oriented and enhanced transparency in the 20th century. Through the establishment of hierarchical accounting information disclosure system, and the appropri- ate introduction of investor - oriented accounting philosophy, Germany has achieved a delicate bal- ance between insisting on its traditional accounting system and the appropriate introduction of interna- tional accounting standards, and becoming a classic example of successful adhering to their own tradi- tions. The accounting system has the characteristics of path dependence, we should pay attention to sticking to the institutional characteristics of our country in the process of internationalization.