World economy globalization highlighted with deregulation of trade, capital movement and financing has been the dominant trend under the push of rapid growing of modern information technology,creating a urgent dem... World economy globalization highlighted with deregulation of trade, capital movement and financing has been the dominant trend under the push of rapid growing of modern information technology,creating a urgent demand for internationalized accounting standards.……展开更多
The paper tests accounting earnings quality of the non-monetary transaction standard before and after the revision, and comes to the conclusion that the standard revision under domestic conditions which restricts the ...The paper tests accounting earnings quality of the non-monetary transaction standard before and after the revision, and comes to the conclusion that the standard revision under domestic conditions which restricts the use of fair value and does not recognize exchange revenues effectively prevents the company from managing earnings to improve earnings quality. The earnings management of the public companies has become more difficult, and earnings quality has been improved. But the earnings management of the public company does not decrease, some public companies make earnings management by other ways, The researcher provides direct evidence in explaining environment restricts have a role in accounting internationalization, explaining the difficulties of standard-making.展开更多
The internationalization of accounting education in PRC as one of the most important parts of Chinese accounting internationalization has been Americanized to some extent since 1980s. As the representative of the worl...The internationalization of accounting education in PRC as one of the most important parts of Chinese accounting internationalization has been Americanized to some extent since 1980s. As the representative of the world's most advanced education system, the USA accounting education is worth learning, but had been suffering from a crisis in the past 20 years. To better understand this crisis and draw some lessons from it, we have to review the 100-year history of the US' accounting education, identify key initiatives taken to struggle out, and conclude that this accounting education crisis in USA is due to its congenital professional examination orientation and about 40 years of deviation of accounting education from accounting practice. This paper is ended with some policy recommendations on the future development of accounting education in PRC including establishing university board of trustees and re-engineering accounting programs.展开更多
With the economic globalization, accounting internationalization is inevitable. By 2006, China will build a complete system of accounting standards, including an Accounting System for Business Enterprises and 38 speci...With the economic globalization, accounting internationalization is inevitable. By 2006, China will build a complete system of accounting standards, including an Accounting System for Business Enterprises and 38 specific accounting standards, which harmonize with IAS to a degree. Since the making process of the standards is not only concerned with proper accounting, but also influenced by the economic consequences, China should try her best to be influential in international accounting field.展开更多
文摘 World economy globalization highlighted with deregulation of trade, capital movement and financing has been the dominant trend under the push of rapid growing of modern information technology,creating a urgent demand for internationalized accounting standards.……
文摘The paper tests accounting earnings quality of the non-monetary transaction standard before and after the revision, and comes to the conclusion that the standard revision under domestic conditions which restricts the use of fair value and does not recognize exchange revenues effectively prevents the company from managing earnings to improve earnings quality. The earnings management of the public companies has become more difficult, and earnings quality has been improved. But the earnings management of the public company does not decrease, some public companies make earnings management by other ways, The researcher provides direct evidence in explaining environment restricts have a role in accounting internationalization, explaining the difficulties of standard-making.
文摘The internationalization of accounting education in PRC as one of the most important parts of Chinese accounting internationalization has been Americanized to some extent since 1980s. As the representative of the world's most advanced education system, the USA accounting education is worth learning, but had been suffering from a crisis in the past 20 years. To better understand this crisis and draw some lessons from it, we have to review the 100-year history of the US' accounting education, identify key initiatives taken to struggle out, and conclude that this accounting education crisis in USA is due to its congenital professional examination orientation and about 40 years of deviation of accounting education from accounting practice. This paper is ended with some policy recommendations on the future development of accounting education in PRC including establishing university board of trustees and re-engineering accounting programs.
文摘With the economic globalization, accounting internationalization is inevitable. By 2006, China will build a complete system of accounting standards, including an Accounting System for Business Enterprises and 38 specific accounting standards, which harmonize with IAS to a degree. Since the making process of the standards is not only concerned with proper accounting, but also influenced by the economic consequences, China should try her best to be influential in international accounting field.