公允价值会计在我国应用的文化相关性分析

本发展中国家为了加快发展速度,往往直接引进西方的会计体系。但是,他们对西方会计在本国应用的相关性很少进行缜密细致的分析。本文以公允价值会计为例,结合Gray的理论框架,分析了应用公允价值会计的社会文化条件与我国现实条件的差异,从而从文化角度剖析公允价值会计在我国应用受阻的原因。

Cultural Relevance Analysis of the Appliance of Fair-Value Accounting in China

Developing countries, in order to speed up their economic development, always import the accounting system of western countries directly. But they scarcely made careful discussion on the relevance of appliance of western accounting to their countries. This paper focuses on fair-value accounting, integrated with Gray's theoretical framework, analyzes the difference between the social cultural condition which is needed when applying fair-value accounting and the existing cultural condition in Chinese society, and explores the reasons why the application of fair-value accounting is hampered in China from the perspective of culture.