【作者】 李芬；

【导师】 贺琼；

【作者基本信息】 武汉理工大学 ， 会计学， 2006， 硕士

【摘要】 在经济全球化的时代，会计国际化是大势所趋。促进各国会计协调，不仅对于世界经济的发展有益，而且对于中国经济的发展和进一步融入世界经济也很有帮助。会计国际化的实质是世界各国的利益之争，中国应当在会计国际化进程中努力维护自己的利益。 大家一般都着眼于西方世界，对社会主义国家特别是中国缺乏了解。这充分说明我国会计理论与实务在国际会计大家庭中并无举足轻重的地位。除了经济实力的增强，我国在国际会计研究水平上的提高也是必不可少的。作者将会计国际化与经济博弈论结合起来，是为了探索我国会计国际化策略的定量研究方法。 文中主要阐述了会计国际化的几种不同的观点，会计国家差异存在的客观性以及会计国际化的必要性和可能性，简要介绍了经济博弈论及其相关理论，以及会计国际化的最新动态，重点分析了会计国际化的动因和障碍，通过建立静态和动态的博弈模型，对于我国相应的会计国际化问题提出了具体的策略。文中主要采用了理论与实践，定量与定性相结合的研究方法以及数例分析方法。 通过静态博弈分析，认为可以针对四种不同的情况，采取四种不同的国际化策略。对于第一种情况，我国的会计国际化策略是帮助他国加强会计从业人员的素质教育，提高他国对会计准则的理解能力，并且帮助他国建立强有力的会计职业团体。同时，呼吁国际会计界共同支持会计水平较低的国家的会计建设。对于第二种情况，我国的会计国际化策略是强化我国的会计从业人员的素质教育，建立强有力的会计职业团体，力争成为国际会计准则理事会的成员。在第三种情况下，我国的会计国际化策略是与他国在国际会计界形成联盟，共同强化会计从业人员的素质教育，建立强有力的会计职业团体，成为国际会计准则理事会的成员。在第四种情况下，我国要强化会计实务、会计理论水平，降低我国制定会计准则的成本。通过进口关税税率选择的动态博弈分析，认为我国在会计国际化进程中，对于进口关税的开放程度不能过快，进口关税并非越高越好，同一产品进口数量与出口数量最好相等。更多还原

【Abstract】 The accounting internationalization is the trend of the times in the era of economic globalization. Promoting accounting coordinating in every country not only benefits the development of the international economy but also further economy in China to incorporate the international economy. The essence of the accounting internationalization is the battle of interests of countries all over the world. China should make great efforts to safeguard own interests in accounting internationalization process.Everybody generally focuses on the Western countries lacking of understanding to socialist state especially China. This fully proves that the theory and practice in our country is not very important in the big family of international accounting. Except the enhancement of the economic strength, our country is essential to improve the international accounting studies. The author combining accounting internationalization and economic game theory together is for exploring the quantitative research approach of the internationalized tactics in our country.This thesis has mainly explained several kinds of different views of the accounting internationalization, the objectivity of accountant national difference existing and the necessities and possibility of accounting internationalization. It has briefly introduced economic game theory and the relevant theories and the newest trends of accounting internationalization. It has analyzed the reason and obstacle of the accounting internationalization. Through setting up the static and dynamic gaming model, this thesis puts forward the concrete internationalization tactics corresponding to our country. This thesis has mainly adopted theory and practice, quantitative and qualitative research approach and data example excess.Through the static game analyzing, the author thinks that it can adopt four kinds of different internationalized tactics for four kinds of different situations. As to the first kind of situation, the accounting internationalized tactics of our country should help other country to strengthen the quality-oriented education of the accounting employees, improve the ability of understanding of accounting criterion and help other country to set up strong accounting profession. Meanwhile, our country should call upon the international accounting field to support together the accounting construction of the country with lower accounting level. As to the second kind of更多还原