基于科技推动视角下的国际会计中国化

The sinicization of international accounting from the perspective of science and technology promotion

伴随中国经济的不断发展,中国与美国之间的差距在逐渐缩小,中国在可以预见的未来将会成为世界新的经济中心,进一步成为制定国际会计准则的新标杆。这样,中国在国际会计发展过程中将会起着引领作用,为世界各个国家解决各种会计事项提供了方法与道路,并逐渐得到各个国家的认同与接受,而国际会计中国化的内在动力是科技推动。基于科技推动视角,在分析国际会计中国化的内涵及影响因素的基础上指出国际会计中国化的相应对策思考。

With the continuous development of China’s economy, the gap between China and the United States is gradually narrowing. In the foreseeable future, China will become a new economic center in the world and further become a new benchmark for the formulation of international accounting standards. In this way, China will play a leading role in the development of international accounting, providing methods and paths for various countries in the world to solve various accounting matters, which are gradually recognized and accepted by various countries. The internal driving force of the Sinicization of international accounting is the promotion of science and technology. Based on the perspective of science and technology promotion, this paper analyzes the connotation and influencing factors of international accounting sinicization, and points out the corresponding countermeasures.