会计准则国际趋同：国家利益分析及其调整——基于国际制度合作理论的研究

会计准则国际趋同是我国会计准则建设工程的战略选择,如何看待这种战略选择与国家经济利益维护之间的关系,在会计准则国际趋同过程中,如何公平、公正与合理地实现利益共享、权益双赢,从而促进全球经济和谐有序发展,成为人们十分关注的问题。本文借鉴国际经济关系制度合作理论,在分析会计准则国际趋同战略价值的基础上,论述了会计准则国际趋同与制度合作、与国家经济利益之间的关系,并提出了在会计准则国际趋同过程中进一步调整国家利益、完善制度环境的基本对策。

International Convergence of Accounting Standards: Value Analysis and State -benefits Adjustment——From the Theory of International Institutional Cooperation

International convergence of accounting standards is a strategic choice.In the process of International convergence of accounting standards,how to view the relation between strategic choice and state economic benefits,how to realize the shared benefits and the double-wined rights and benefits become an attentive problem.Based on the theory of international economic relationship and the theory of institutional cooperation,we analyse the strategic value of International convergence of accounting standards,demonstrate the relations amony international convergence of accounting standards,institutional cooperation and state economic benefits.And we propose some basic measures to adjust state benefits and perfect international environment.