解读国际会计协调化

国际会计协调化是一个富有弹性的动态概念。本文结合历史发展进程和国际环境因素的变化,阐明国际会计协调化这一概念是随同“会计国际化”与“会计国家化”之争而在国际论坛上亮相的。在“会计协调化”的各家定义中,最基本的共同点是:协调是指限制、缩小和减少会计差异的过程。在20世纪80年代,会计协调化被认为是与“标准化”“统一性”和“可比性”不同但相关的概念。作者援用IASC开发国际会计准则的历史,说明在不同的历史阶段协调化的不同内涵,在世纪之交IASC完成全面重组后,已经创立了可行的机制.使协调化体现为准则化(标准化),表现为高度可比甚至趋向统一的趋同化。当前,国际财务报告的趋同化已成为国际资本市场和货币市场的现实需求,是正在实现的近期目标;国家准则与国际准则的趋同化尚在启动阶段.可以说还只是远期目标,我们对IASB和各国准则机构的协作行动和成果寄予厚望。

An Analytical Study of International Accounting Harmonization

International accounting harmonization is quite an elastic and dynamic concept. Among the different definitions of accounting harmonization, the most basic idea is that harmonization is a process to limit, narrow and decrease accounting dissimilarities. In 1980s, accounting harmonization was being considered as different from but relative to the concepts of standardization, uniformity and comparability. After the reorganization of IASC at the beginning of this century, it establishes an enforceable mechanism to realize harmonization through standardization to achieve high comparability and even uniformity. Now, to bring about convergence of international financial reports can be considered as a realizing recent target., and to bring about convergence of national and international accounting standards may be considered as a future target, for which we do expect a good cooperation and performance between IASB and the standard setting bodies of respective countries.