重新审视美国会计对中国会计国际化的影响

本文从会计实务、会计研究和会计教育三个方面分析了美国会计危机的现状和成因,然后讨论了在中国会计国际化进程中,如何借鉴美国会计的经验与教训,解决好中国自己的会计问题。本文认为,解决中国会计问题在根本上必须充分考虑中国的制度背景。

Reviewing the Effect of US Accounting on Accounting Internationalization in China

This paper investigates the status quo and cause of accounting crisis in practice, research and education in the U-nited States, and then discusses what can be learned from success and failure of accounting in the United States and what must be done by ourselves in the process of accounting internationalization in China. We contend that there is no effective solution to Chinese accounting issues without institutional backgrounds of China.