我国会计准则国际趋同的成本分析及路径安排

我国会计准则在国际趋同过程中会遭遇变更成本、遵从成本、协调成本以及机会成本。本文分析了国内、国际环境的目前状况和未来变化对各类成本的影响,指出准则的趋同成本在某一特定的环境下存在一个最低点,即存在趋同程度的最优选择,但动态发展的会计环境会对这一最优趋同进度产生影响。所以在设计国际趋同进度时必须充分考虑会计环境及其未来的发展,以成本控制为核心,合理安排趋同路径,并适时调整,促进准则国际趋同步入良性发展轨道。

Cost Analysis on the International Convergence of Accounting Standards and Its Path Arrangement

The paper analyzes the cost of changing accounting standards,the cost of obeying accounting standards,the cost of coordination,and the cost of opportunity,in the process of internation convergence of accounting standards.The paper further explores that the current situation and the upcoming changes will bring about impacts on all kinds of costs.Moreo- ver,it also points out that a best path on the trend of the international convergence of accounting standards can be chosen to minimize all those costs.Accordingly,the path requires a careful consideration of the accounting environment and its forth- coming development,a reasonable arrangement on the convergence path,and an adequate ajust with the cost control as a core,and the aim at promoting the development of the international convergence in the process of designing the international convergence rate.