International Accounting Coordination-英文作业代写－r51due

英国essay论文精选范文：“International Accounting Coordination”，这篇论文讨论了国际会计协调。国际会计协调，是指在一个各国比较能接受的国际会计准则的指导下, 推行能使各国理解的较为统一的会计实务。国际会计协调不是国际会计标准化，而是指各国会计规范和会计信息向接近的或一致的方向努力。它的目的是追求会计信息在国际范围内的可比性和可理解性。财务会计的目的是为了向信息使用者提供决策有用的会计信息，为了满足多方面信息需求者的需要，各国大都建立了一套会计准则和会计制度来约束企业的财务会计和报告。因此，国际会计协调的直接对象和内容是协调各国的会计规范。

As the process of globalization of the world economy accelerates, the exchanges between countries become more frequent and the interdependence between them increases. As an international business language, accounting plays a more and more important role in the process of economic globalization. Market participants are demanding more and more requests for accounting information to be universal. The accounting standards is the experience of accounting practice, accounting work is the guidance and norms, but also the main content of international accounting coordination.

Refers to the accounting standards and accounting information to the degree of differences to limit the extent to increase the accounting information in the international context of the process of comparability. International accounting coordination is not international accounting standardization, but refers to the national accounting standards and accounting information to a close or consistent direction. International standardization of accounting, that is, the global sharing of a unified accounting and reporting standards, it is impossible to achieve. The purpose of international accounting coordination is to seek the comparability and comprehensibility of accounting information in the international scope.

Accounting information is finally embodied in the financial report, while the financial report is mainly provided by the financial accounting information, therefore, the main object of international accounting coordination of financial accounting rather than management accounting. The purpose of financial accounting is to provide useful information for decision-making to information users. In order to meet the needs of various information needs, most countries have established a set of accounting standards and accounting system to restrict the financial accounting and reporting. Therefore, the direct object of international accounting coordination and content is to coordinate national accounting standards. International accounting coordination is recommended, not mandatory, it is involved in coordination of the results of common consultations, it is the ultimate direction of the advanced accounting theory and methods in the world to be promoted and applied.

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Although there are many methods and forms of international accounting coordination, the coordination methods adopted by various countries in the world are different. The following forms can be summarized: IASC as a non-governmental organization formulate international accounting standards, and then rely on its own technical authority and relevant The assistance of international organizations has an impact on a global scale. International or local intergovernmental organizations in the coordination of the development of unified accounting rules, the intergovernmental agreement or legislation in the form of the responsibility to comply with the Member States. Accounting education research institutions to promote the coordination of accounting between countries.

In recent years, China's accounting is committed to the coordination of international accounting work, promulgated a series of accounting regulations, specific accounting standards and accounting standards. But from the present situation, there are still some deficiencies in the accounting coordination, mainly in: there are two kinds of awareness of the tendency of noteworthy. One is too much emphasis on Chinese characteristics, too much emphasis on their own practices; the other is too Worship foreign, consider the issue to the total Western accounting standards, that foreign accounting is good, what our own accounting is not OK. In the international accounting coordination there is a one-way coordination tendency. The result is that we rely more and more on others, always gives the image of a backward accounting, is not conducive to the development of China's accounting itself. China's current lack of foreign accounting system and effective research, the introduction of the organizers.

Although there are many domestic accounting scholars are constantly studying the Western writings, but almost entirely personal interest, the results scattered, not systematic, it is difficult to popularize the promotion. Drawing on foreign experience and international accounting practices there is a one-sided tendency. First, the focus only on the accounting of developed countries, while ignoring the developing countries, especially the more developed economies of the newly industrialized countries; Second, the developed countries focus only on English-speaking countries, while ignoring the Germany, France, Japan and other countries; Accounting, accounting, accounting, accounting, accounting and other aspects of the accounting field; Fourth, too much emphasis on traditional accounting and reporting, including management accounting, environmental accounting, social responsibility accounting, human resources accounting and many other foreign accounting New Field. All of these restrict and hinder the coordination of accounting and international accounting, hindering the overall development of China's accounting.

Because accounting coordination involves the bilateral coordination between countries, and national accounting environment there is a big difference. Therefore, the accounting coordination can only adopt the methods and procedures of "reference, application, popularization and coordination". The concrete practice is as follows: Drawing on the international accounting framework, theory, methods and guidelines is the premise of international accounting coordination. One is to strengthen the contact with international and regional accounting professional organizations and exchanges, and actively participate in international accounting coordination activities, learning and understanding of the Western developed countries, the successful accounting experience. Second, the Chinese Accounting Association, the Institute of Certified Public Accountants, institutions of higher learning and government accounting authorities should set up a special foreign accounting, international accounting research institutions to collect, collate and study foreign advanced accounting information and information, whichever is the essence,

For my use. The third is to strengthen the accounting coordination theory of the advance and practical research. Application is based on the reference to the international accounting for China's economic conditions, the various frameworks, theories, methods and guidelines applied to China's accounting. In the development and revision of accounting standards, promised to reference and draw on international accounting organizations and a number of important accounting countries experience and content, so that China's new accounting standards and international accounting standards are basically the same, to avoid a "backtrack", " "The phenomenon. The second is to speed up the internationalization of China's audit process to ensure that China's financial report of the wide range of forensic applicability. Third, from the perspective of development, and constantly on the international uniform accounting standards to be revised and improved. One is to strengthen the international exchange and cooperation in two-way accounting. Deepening the Reform of Accounting Teaching and Cultivating International Accounting Talents. In the course of accounting teaching, we should strengthen the international education of accounting personnel, such as opening Western accounting, international accounting, international trade, international finance, international taxation, foreign trade accounting, accounting computerization courses, improve accounting personnel to deal with international accounting business Level.

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