【作者】 林钟高； 徐虹；

【Author】 Lin Zhong-gao Xu-Hong (School of Management,AnHui University of Technology,Ma’anshan 243002,AnHui,China)

【机构】 安徽工业大学管理学院；

【摘要】 会计准则国际趋同是我国会计准则建设工程的战略选择,如何看待这种战略选择与国家经济利益维护之间的关系,在会计准则国际趋同过程中,如何公平、公正与合理地实现利益共享、权益双赢,从而促进全球经济和谐有序发展,成为人们十分关注的问题。本文借鉴国际经济关系制度合作理论,在分析会计准则国际趋同战略价值的基础上,论述了会计准则国际趋同与制度合作、与国家经济利益之间的关系,并提出了在会计准则国际趋同过程中进一步调整国家利益、完善制度环境的基本对策。更多还原

【Abstract】 International convergence of accounting standards is a strategic choice.In the processing of International convergence of accounting standards,how to view the relation between strategic choice and state-economic-benefits,how to realize the shared-benefits and the double-wined rights and benefits,which become the attentive problems.Learning from the theory of international- economic-relationship and the theory of institutional cooperation,we analyse the strategic value of International convergence of accounting standards, demonstrate the relations of International convergence of accounting standards,institutional cooperation and state-economic-benefits.And we propose some basic measures to adjust state -benefits and complete International-environment.更多还原