税收国际协调与会计准则全球趋同关系之辨析

本文研究经济全球化下税收国际协调与会计准则全球趋同这两大并存趋势的关系。论文认为 ,这两大趋势是经济全球化在国际税收和国际会计这两个相互联系领域中的反映 ,并从六个方面论述了两者之间的内在联系以及所反映的本质内涵。作者认为 ,二者之间的关系是所谓“经济一体化三难”的反映 ;在中国参与经济全球化的过程中 ,应把握两者关系 ,注意政策的内在协调 ,同时考虑国际税收与会计交叉学科的发展 ,为实务界提供指导

The Relationship between International Tax Coordination and Global Convergence of Accounting Standards

This paper investigates the relationship between two co-existing tendencies based on the economic globalization: international tax coordination and global convergence of accounting standards.The authors believe that the two tendencies are the reflection of economic globalization in the fields of international taxation and international accounting. Such a relationship is explored from six aspects against the background of Chinas participating economic globalization. The authors also argue that this relationship is a reflection of so-called“economic integration trilemma”.China should pursue the proper policy coordination; the academia should develop cross-disciplined research for both international taxation and international accounting, and provide theoretical insights for the practitioners.