论我国会计国际化的选择模式

在对中国会计国际化的现状和趋势做出评析的基础上,通过在会计环境、会计规范体系、会计目标、财务报告等方面对我国及美国、加拿大、英国、德国、法国等国家的会计模式进行比较,提出了我国的会计国际化在技术层面上应加快国际化的进程,而在规范体系尤其是法律规范方面要加强我国的国家特色。当前我国会计国际化速度正在加快,在会计国际化过程中,可在国际会计准则的基础上,吸收各国行之有效的会计惯例和做法,如加拿大及欧洲诸国对环境会计报告的要求和做法;在会计教育方面,应大量借鉴英语国家会计教育的有益经验。但我国政府主导型的准则制定模式应予以坚持。

On the Strategy of Adoption for the Accounting Internationalization of China

The present status and trends of China's accounting internationalization were reviewed in this paper.Comparisons were made among China, USA,Canada,England,Germany and France in terms of accounting environment,system of accounting laws,standards,rules and principles,accounting goal,and financial reporting.The authors propose that China should push accounting internationalization forward in the technical dimensions while strengthening the national characteristics,especially in aspects of accounting legislation and standards setting.With the acceleration of China's accounting internationalization,it is suggested that China should base accounting standards setting on the international accounting standards while introducing and adopting the effective and accepted accounting principles of western countries,such as environmental reporting in Canada and some European countries.As for accounting education,the good and efficient accounting education systems of USA,Canada and other English-speaking countries can be followed.However,the present government-dominating model for accounting standards setting should be continued.