IASB发展现状、未来趋势与我国会计国际话语权的提升

Research on the Development Status and Future Trends of IASB and Enhancing the International Discourse Power of Accounting in China

目前全球会计治理体系中最主要的决策和执行机构是国际会计理事会(IASB),在多年的发展中,IASB为会计准则国际趋同作出重大贡献。然而,随着科技进步和产业革命重塑了世界经济和贸易格局,大国之间的战略博弈加剧推动了国际政治和治理体系的变革,IASB面临着改革和发展的巨大压力。因此,在人类命运共同体思想的指导下,我们应该把握全球会计治理变革的历史潮流,积极参与全球会计治理体系的变革和建设,提升我国会计国际话语权,有效维护我国在全球会计治理过程中的国家利益,推动全球会计治理体系向更加公正合理的方向发展。这是我们整个会计行业实务界和学术界在未来一定时期的奋斗目标。

The main decision-making and executing body in the current global accounting governance system is the International Accounting Board(IASB),which has made significant contributions to the international convergence of accounting standards over the years of development.However,with the reshaping of the world economy and trade pattern,and the intensification of strategic games between major powers through technological progress and industrial revolution,the IASB is facing enormous pressure for reform and development,which has driven changes in the international political and governance system.Therefore,under the guidance of the concept of a community with a shared future for mankind,we should grasp the historical trend of global accounting governance reform,actively participate in the reform and construction of the global accounting governance system,enhance China's international discourse power in accounting,effectively safeguard China's national interests in the global accounting governance process,and promote the development of the global accounting governance system towards a more just and reasonable direction,It is the goal of our entire accounting industry's practical and academic circles in a certain period of time in the future.