主论坛:会计服务贸易与国际资本流动——会计行业国际化发展与合作的新机遇

北京市人大常委会副主任吴世雄的致辞 尊敬的各位领导、各位来宾,女士们、先生们: 大家上午好! 首先,我对首届中国(北京)国际服务贸易交易会——会计服务主题论坛的召开表示热烈祝贺,向各位来宾和朋友们的到来表示热烈欢迎. 服务贸易是促进贸易增长和经济发展的新动力.多年来,在财政部、商务部和中央各有关部门的关心、指导、支持下,北京市认真贯彻落实国家有关决策部署,制定实施支持政策和鼓励措施,加大服务业开放力度,为服务贸易持续健康发展奠定了良好的基础.     

在政府职能转变中培育引导会计服务贸易发展壮大——北京市政府副秘书长马林在第二届“京交会”会计服务板块主题活动上的致辞

尊敬的各位领导、各位来宾,女士们、先生们:大家上午好!首先,我代表北京市人民政府,对第二届"中国北京国际服务贸易交易会"——会计服务板块活动的举办表示热烈的祝贺!向各位来宾和朋友们的到来表示热烈的欢迎!服务贸易作为促进贸易增长和经济     

中央企业“走出去”与会计服务

尊敬的各位领导、各位来宾,女士们、先生们:大家上午好!首先,请允许我代表国资委财务监督与考核评价局对首届"京交会"会计服务论坛的举办表示热烈的祝贺。我本人也很荣幸能够受邀参加本次论坛,与在座各位领导和行业专家们一起分享会计服务行业国际化发展的成果和经验,共同研讨面临的形势、机遇与挑战。对我本人来说,也是一次难得的学习机会。     

商务部部长助理仇鸿的致辞

尊敬的李勇副部长、尊敬的吴世雄副主任、尊敬的凯斯韦德洛克主席,尊敬的各位来宾、女士们、先生们:大家上午好!非常高兴参加首届"京交会"会计服务主题论坛。我代表"京交会"主办方之一商务部,对财政部和中国注册会计师协会对"京交会"的大力支持表示衷心的感谢,对各位嘉宾表示衷心的感谢。     

在全国预算与会计研究会第五届会员大会闭幕时的讲话

(2020年8月18日)各位领导、各位会员、各位理事:全国预算与会计研究会第五届会员大会完成预定议程,取得圆满成功!在此,我谨向各位领导、各位会员、各位理事表示衷心感谢!向新当选第五届预研会领导的各位同志表示热烈祝贺!同时,也感谢大家对我和新当选的各位会领导的信任!     

推动会计服务走出去 提升国际化发展水平——商务部服务贸易和商贸服务业司司长 周柳军在第二届“京交会”会计服务板块主题活动上的致辞

尊敬的余蔚平部长助理、马林副秘书长,各位来宾,女士们、先生们:大家上午好!很高兴参加第二届京交会会计服务贸易合作签约和新闻发布活动。首先,我代表商务部服务贸易和商贸服务业司,代表京交会组委会,对各位嘉宾给予第二届京交会的支持表示衷心的感谢,对本次活动的成功举办表示热烈的祝贺!进入新世纪以来,全球服务业和服     

在“沈阳经济区新型工业化综合配套改革会计服务示范基地”签约暨揭牌仪式上的讲话

(2011年11月27日)各位来宾,同志们:大家上午好!刚才,我们共同见证了沈阳经济区新型工业化综合配套改革会计服务示范基地签约暨揭牌仪式。首先,我代表沈阳市委、市政府,对此表示热烈的祝贺!向出席签约揭牌仪式的各位来宾,表示诚挚的欢迎!并借此机会,对中注协和辽宁省注协长期以来给予沈阳的大力支持,表示衷心的感谢!会计是国民经济的基础性行业,注册会计师则是会计行业中的高端人才,对经     

北京市人大常委会副主任吴世雄的致辞

尊敬的各位领导、各位来宾,女士们、先生们:大家上午好!首先,我对首届中国(北京)国际服务贸易交易会——会计服务主题论坛的召开表示热烈祝贺,向各位来宾和朋友们的到来表示热烈欢迎。服务贸易是促进贸易增长和经济发展的新动力。多年来,在财政部、商务部和中央各有关部门的关心、指导、支持下,     

移动互联网时代下的会计创新与转型研究——2015第七届海峡两岸会计学术研讨会会议综述

本文综述了2015第七届海峡两岸会计学术研讨会的交流成果。首先梳理了各位演讲嘉宾的专题报告内容,接着分主题总结了参会论文的研究概况。通过会议综述,希望大家了解本次研讨会的基本情况及其成果,对未来会计学术研究有所裨益。     

开拓创新 再铸辉煌 在“中国金融会计学会成立二十周年纪念大会暨2012年学术年会”上的讲话

各位嘉宾，各位代表，大家上午好! 今天，各位代表齐聚北京，共同庆祝中国金融会计学会成立二十周年。在座的各位代表大部分来自金融会计战线，为金融会计事业做出了自己应有的贡献，对中国金融会计事业充满了深厚的感情。作为中国金融会计学会的会长，我在此，向大家表示由衷的感谢。借此机会，我想回顾。下金融会计和金融会计学会的发展历程，与大家共勉。     

Disharmony in international accounting standards setting: The Chinese approach to accounting for business combinations

The paper addresses two distinct aspects of disharmony in international accounting standards setting. The first aspect relates to the political economic context of financial accounting standards. This is illustrated by the Chinese standards setters’ decision to allow the pooling of interests method of accounting for business combinations despite the prohibition of this method by both the FASB and the IASB. This decision by the Chinese standards setters appears to have been based on political economic factors related to the need for industrial reorganization in China rather than a desire to serve the needs of global capital markets. The second aspect of disharmony relates to the role played by differential understandings of the fundamental objectives of financial reporting in an international context. The IASB's goal of producing one set of global accounting standards to serve the needs of global capital markets has led to a reduction in the number of permissible accounting methods and a move towards the fair value accounting model. In particular, the IASB concluded that the acquisition method of accounting for business combinations should be the only method allowed for business combinations. In contrast, the Chinese standards setters have recognized the existence of both mergers and acquisitions, and in response they created two different methods of accounting for business combinations. Effectively, the Chinese standards setters developed an alternative approach to accounting for business combinations which challenges the IASB's goal of achieving international accounting convergence through the fair value model.     

全球价值链中贸易增加值的测度与比较——以中国、俄罗斯、印度三国贸易为例

近年来,以“金砖国家”为代表的新兴经济体已成为全球经济增长的重要引擎和贸易重地,中国、俄罗斯和印度三国作为其核心国家在国际分工中的地位举足轻重。以传统贸易总值法测算中国出口贸易夸大了中国真实的贸易利得,导致中国频频面临贸易摩擦。本文利用世界投入产出表1995—2011年的数据,从增加值贸易角度对三国间的出口额进行国内外增加值分解和测算,对比分析总值贸易和增加值贸易,解释三国贸易趋势和结构特征,进一步了解三国在全球价值链中的地位和作用。实证结果表明,贸易增加值核算方法能更全面和准确反映各国参与国际分工和在国际贸易中的真实获益情况,对中国认清主要贸易合作伙伴、有针对性地制定贸易政策有指导作用。     

ACCA助力中国企业“走出去”

近年来,随着企业＂走出去＂战略的深入实施,中国企业＂走出去＂取得了重要进展,但由于对一些国际规则尤其是国际会计准则的不了解和忽视,中国企业在＂走出去＂的过程中也遇到了种种意想不到的问题。那么,中国企业在＂走出去＂的过程中如何适应跨国经营规则和国际惯例？如何借助会计这一手段进一步提升＂走出去＂的质量,提高在国际环境下开展...     

The role of a crisis in reshaping the role of accounting

Prior to 2001, international accounting standards (IAS) were insufficiently attractive to gain the support of US regulators. The potential role of IAS in the US gained prominence during a period of extreme financial reporting instability in 2001–2002. Emerging opinion increasingly upheld principles-based rather than rules-based accounting standards in the face of the financial reporting crisis. But to promote any active shift in the US position, an institutionally legitimate infrastructure for the international accounting standards setter had to be created. As this was taking shape, the globalisation of business activities grew with inter-organizational linkages and cross-national financial inter-dependencies and flows becoming increasingly complex. Given the extensively uncertain, uneven and constantly evolving nature of global business changes, the aptness of applying judgment in assessing financial performance and position rather than relying on the application of pre-defined rules continued to achieve wider acceptance. The argument is made in the paper that international financial reporting standards are today seen to fulfil a global risk mitigating role founded on a logic that had to first gain political and institutional legitimacy and that also had to be viewed as being responsive to perceived market imperatives.     

The political economy of financial harmonization: The East Asian financial crisis and the rise of international accounting standards

In the aftermath of the East Asian financial crisis, western nations established a new international financial architecture that relied upon enhanced financial transparency and international financial standards, including international financial reporting and auditing standards, to govern an expanding and crisis-prone international financial system. This paper examines the West’s response to financial crisis in the late 1990s and its implications for the rise and diffusion of international accounting standards from a theoretical perspective that blends institutional analysis and political economy. The aim is to understand how the history of accounting has both shaped and been shaped by transformations in the late 20th century international political economy where financial capital and the power of the financial sector play an increasingly central role in the process of accumulation.     

The accounting profession in Egypt: Its origin and development

The purpose of this paper is to present a historical review of the evolution of accounting and the accounting profession in Egypt. Such a review aims at providing the perspectives necessary to understand and evaluate the contemporary scene. The origin of accounting practices in Egypt can be traced to ancient Egyptian civilization, and the temples exhibit paintings of early accounting records and activities. Modern accounting practices can be dated from November 1883, when Egypt adopted the Commerce ACT. In the ensuing 125 years (1883–2008), Egyptian accounting practice can be divided into three stages: record keeping (1883–1939); financial reporting under changing economic regimes (1939–1975); and the move to adopt international accounting standards in an attempt to liberalize and integrate the Egyptian economy into the global economy (1975–). Each one of these stages reflects the impact of the socioeconomic conditions prevailing at the time. The evolution of accounting in Egypt demonstrates its ability to adapt in response to changing conditions. While there are several lessons to be drawn, and their relevance is noted, it is especially important for the accounting profession to anticipate changes in order to be responsive, in a timely manner, to the changing needs of the society.     

The compatibility of multicurrency accounting with functional currency accounting

In today's high-tech and global economy, this study introduces multicurrency accounting as an effective tool to manage resources and compares its reporting capabilities with current generally accepted accounting principles. Further, it proposes a means to integrate multicurrency accounting into internal reporting and external reporting as supplemental disclosures. Multicurrency accounting has the merit of reflecting the true exposure position of each hard currency, in addition to the dollar-based consolidated financial statement. It lends itself readily to mark-to-market accounting; its application for external reporting is foreseeable in the near future.     

金融危机冲击下的人民币贸易结算与人民币国际化

人民币贸易结算有利于缓解全球金融危机对中国经济尤其是对外贸易的冲击。但是,人民币贸易结算更重要更深远的意义在于它启动了人民币国际化的进程。改革开放30年的巨大成就为人民币国际化奠定了坚实的经济基础,中国经济高度的外向性和人民币良好的国际信誉确立了人民币国际化的外部条件,全球金融危机给人民币国际化打开了有利的时间窗口。因此,要抓住全球金融危机提供的机遇,利用人民币贸易结算试点,推进人民币国际化进程。     

我国数字贸易发展:现状、挑战与策略研究

借助互联网新技术的发展与应用推广,全球数字贸易得以快速发展,市场规模增速已经超过传统货物贸易及服务贸易,成为世界贸易发展新动能。我国数字技术和数字经济的高速发展使传统制造业与服务业融合加深,贸易服务性更强,因此我国数字贸易正面临着前所未有的发展机遇。但数字贸易作为数字经济的重要表现形式,其经营模式以及国际间的冲突摩擦,又致使其面临诸多发展挑战,由此提出从内部制度和外部环境两方面同时进行改进与完善,进而推动我国数字贸易发展。     

Exploring accounting history and accounting in history

Accounting history, as the history of accounting and the consideration of accounting in history, provides insight into an understanding of accounting in the past, for the present, and into the future. Whilst often viewed as a routine, rule driven practice, the accounting history discipline recognises accounting as having a much wider pervasiveness as social practice and even moral practice. As social practice, accounting affects individual, organisational and societal behaviour. This collection of articles demonstrates the importance of looking at history to provide context and illustrates that understandings of the past lead to comprehension of the present and foresight for the future. The articles in this special issue, international in essence, epitomise the diversity of the accounting history field in exploring accounting in diverse organisations, in investigating accounting in its wider context and in employing different theoretical approaches. In considering the accounting phenomenon that occurred, there is additionally the insight of that which did not occur, the relevance of past events and non-events as an ingredient to better understanding the present and to potentially reshaping the future.The articles explore of the role of actors/agents around accounting and organisational change, how key individuals and networks of individuals, can influence others, both within and external to the organisation, to enact change or prevent change in areas where accounting contributes. It is suggested that these studies could be extended, to consider more widely the influence of the interaction of individuals via prosopographical or similar studies. This collection of articles has global reach, and we make an additional call for more international, interactional or comparative approaches to studies in accounting history. Accounting history studies can further investigate organisational contexts and situations, exploring reporting internally and externally to the organisation and informing current and future accounting and related practices.