我国会计国际化的障碍分析

本文针对会计国际化加速的趋势,就我国会计准则国际趋同的障碍进行分析,主要是资本市场发展的不完善、法律制度的不配套、公司法人治理结构的不一致、商业交易行为的不规范和经济后果的不确定。由此,我们认为会计国际化不仅是一个目标,也是一个过程,并在此基础上提出我国会计国际化的理性选择。

Barriers Analysis of Accounting Internationalization in China

In the climate of the accelerating accounting internationalization, this paper analyzes the barriers to the international trend of the accounting principles in China and finds out that the main barriers lie in the incompleteness of accounting information markets, the imperfectness of capital market development, the incongruous current situation of Legal system, the inconsistency in the company juridical person management structures, and the nonstandard business transactions and the uncertainty of economic consequence. We believe that accounting internationalization is both a goal and a process. On the basis of this belief, we put forward the rational choices for the accounting internationalization in China.