全球会计治理及启示

经济全球化凸显以全球视野解决国际性会计问题的重要性,在借鉴全球治理理论的基础上,形成以协调与合作为基调的全球会计治理框架。这一新模式对以往会计实践中的狭隘视野、微观计量与被动适应的理念形成冲击。为此,在会计实践中应着眼于会计的宏观经济社会性后果,培育全球会计价值观,突出理论导向与优化职业判断能力,以造就全球化会计人才。

Global Accounting Governance and Implication

The economic globalization highlights the importance to solve the international accounting issues from global view.Based on global governance theory,global accounting governance with the keynote of coordination and the cooperation has come into being.This new pattern shocks the idea of narrow vision,microscopic measurement and passive adaptation in traditional accounting practice.Therefore,education should focus on the macroeconomic social consequences of accounting,and we can bring up global accounting talents by cultivating global accounting values,stressing theory-oriented and improving professional judgment ability.