欧美会计从国际协调向国际趋同过渡及其对中国的启示

由于国际会计准则主要基于英美会计模式,欧美会计向国际趋同过渡受到冲击最大的是大陆法系国家,它们受会计规范的法律层次、会计与税收的紧密联系的影响,其过渡只能是渐进的。而部分趋同又不可避免会增加会计处理方法的选择和降低财务报表的清晰度。在过渡期它们的会计学界也对国际会计准则制定的依据,包括"概念框架"的缺陷,会计确认依据不当等提出了质疑。对比欧美国家,中国会计与国际趋同的最大优势是"一张白纸,没有负担",国家监控强而有力,经济国际化构成长足的动力。而不利条件是会计职业队伍在质和量上的差距,对"公允价值"的实践缺乏最起码的经验,以及面对国际会计准则本身的动态变化引起的困难。

The Transition from International Harmonization to International Convergence of European and American Accounting and Its Implication

Since international accounting standards are based on British-American accounting mode,continental law system countries encounter the greatest challenge when European and American accounting transfers to international convergence.They are affected by law standing of accounting rules,and the close relationship between accounting and tax,so the transition must be gradual.However,partly-converged provides more choices for accounting treatment with no help of clearing the financial statements.During the transition,accounting academic circle in those countries questioned the setting base of international accounting standards,including the disadvantage of concept framework,inappropriate accounting recognition criteria.Compared with European and American accounting,China accounting has advantages of "blank sheet",strong national supervision,and sustainable driving force in economic internationalization.The disadvantages exist in the difference gap between quality and quantity of accounting professions,the lack of experience in practice of fair value,and the difficulty in accommodating to dynamical change of accounting standards.