论文之经济全球化对我国会计的影响

经济全球化对我国会计的影响

摘要：

随着经济一体化和国际资本市场的迅猛发展，经济全球化变成一种新的发展趋向。我国经济已逐步的融入到世界经济发展中。我国企业要开展贸易活动，参与国际竞争，而会计作为经济管理的重要组成部分，一种国际通用的商业语言，在这个过程中将起着重要的作用，在经济全球化进程中自然扮演着越来越重要的角色。人们越来越关注会计的国际化问题。推进会计和会计标准的国际化，是经济全球化的必然要求，也会对我国现行的会计工作带来巨大的冲击和影响。会计是一门社会科学，它不可避免地受到政治、经济、法律.教育等诸多社会环境因素的影响，这种环境上的差异，给不同国家的会计带来了不同程度的影响，使各国的会计具有其国家特色。全球经济一体化方向的发展要求各国在其会计政策制定和会计事务处理中，朝着“沟通-协调-规范”的方向努力。基于我国的国情，会计国际化必须循序渐进，建立一套既借鉴国际惯例又符合我国国情的、有助于我国社会主义市场经济有序运作的会计模式。这是我国面临的一项重要任务，这一任务对我国会计有极大的挑战，给现行的会计工作带来巨大的冲击和影响。

关键词：经济全球化会计准则会计环境会计市场会计信息化策略

Abstract:

With the economic integration of international capital markets and the rapid development of economic globalization has become a new trend of development. China's economy has gradually into the world economic development. Chinese enterprises to conduct trade activities, and participating in international competition, and the accounting as an important component of economic management. an international language of business, will play an important role in this process. In the process of economic globalization, naturally play an increasingly important role. There is a growing concern of the international accounting issues. Promote international standards of accounting and accounting, economic globalization is an inevitable requirement China's existing accounting will bring enormous impact and influence. Accounting is a social science, it is inevitable that political, economic, law. education and other social factors, the difference in such an environment. different countries accounting for the effects of varying degrees, with its national characteristics of national accounting. Global economic integration requirements for the development of countries in the direction of its accounting policy and accounting business, toward "communication-coordination - regulate" the direction. Based on China's national conditions, accounting internationalization to be a gradual one, establishing a set of reference in line with international practices and China's situation. conducive to China's socialist market economy and orderly operation of the accounting model. This is an important task facing our country, this task is a great challenge for our accounting, to the existing accounting bring enormous impact and influence.

Keywords : economic globalization, environmental accounting IAS accounting Accounting Information Strategy

目录

1 经济全球化的概念-------------------------

2 经济全球化对我国会计准则的影响----------------------

2.1我国会计准则顺应国际会计准则--------------------------

2.2我国会计准则的发展趋向------------------------

2.3与国际会计准则之间的差距---------------------------

3经济全球化的到来，给我国会计环境带来的影响---------------------- 3.1对社会政治环境的影响-----------------------------

3.2对经济环境的影响------------------------

3.3对社会法律环境的影响------------------------

3.4对科技教育环境的影响------------------------

4经济全球化对我国会计市场的影响-------------------

4.1对我国会计事务所的影响----------------------

4.2我国注册会计师行业面临冲击---------------------

4.3对我国会计人员的影响---------------------

4.4对我国会计模式的影响---------------------

5面对经济全球化，我国会计的应对措施---------------------

6文献参考---------------------