發(fā)布時間：2018-04-01 11:33

  本文選題：金磚之國　切入點：會計崛起　出處：《南京財經(jīng)大學》2013年碩士論文

【摘要】：當今世界變化的一個重要特征是新興國家的全面崛起及其對世界秩序的重大影響，其中最具代表性的是“金磚之國”的崛起。在“金磚之國”崛起的過程中，應有國際商業(yè)語言——會計的貢獻。會計準則的國際趨同已成為全球的共識，成為了世界各國經(jīng)濟健康發(fā)展的重要保障。然而，當前國際會計準則的制定權(quán)仍被發(fā)達國家主導，發(fā)展中國家話語權(quán)微弱。如何在新的時代潮流中，規(guī)避會計準則國際趨同中的經(jīng)濟后果性，需在新一輪國際會計準則的制定中把握主動權(quán)。 “金磚之國”是以俄羅斯、中國、巴西、印度、南非為代表的新興經(jīng)濟體，，是政治、經(jīng)濟、社會文化和國際格局環(huán)境下的新生事物。隨著自身綜合國力的增強，“金磚之國”在會計準則制定中理應提出更多符合整體利益的合理化訴求，增加“金磚之國”在會計國際舞臺上的話語權(quán)。因此，推動“金磚之國”會計國際話語權(quán)水平，促進新興經(jīng)濟體的會計發(fā)展，深入研究其與發(fā)達國家共塑會計準則的路徑選擇，符合國際格局演變規(guī)律，也順應了世界多極化的內(nèi)在需求。 根據(jù)本文研究對象的特點，主要采取了規(guī)范研究、比較分析的方法。從會計環(huán)境理論的基礎出發(fā)，回顧了“金磚之國”會計崛起與演進的歷程，通過比較“金磚之國”會計模式的異同點，以便從中分析和總結(jié)出我國提升國際準則制定中的話語權(quán)，并從博弈論的視角出發(fā)，對“金磚之國”與西方發(fā)達國家共塑國際會計準則的路徑進行了行之有效的分析。本文的主要結(jié)論有： 第一，“金磚之國”的經(jīng)濟崛起有會計的驅(qū)動力，“金磚之國”會計崛起與演進，是環(huán)境的產(chǎn)物，同時也將推動國際會計準則的調(diào)整； 第二，“金磚之國”的會計模式存在異同，總體來說，俄羅斯、巴西、中國是政府導向型的會計模式，印度、南非是債權(quán)人導向型的會計模式； 第三，通過增強本國的硬實力、軟實力和博弈水平，促進本國會計準則質(zhì)量的提高，旨在提升“金磚之國”在國際會計的話語權(quán)水平； 第四，積極參與IFRS的制定過程，堅持從國情出發(fā)，完善本國的會計環(huán)境，加強與發(fā)達國家、其他新興經(jīng)濟體國家的溝通，形成良性互動的準則共塑體制。 從發(fā)展的眼光看，增強會計話語權(quán)研究，有助于維護“金磚之國”會計準則制定主權(quán)，保障發(fā)展中國家企業(yè)利益，降低制度變遷成本，有效抑制會計準則制定過程中的尋租行為，對弱化會計準則國際趨同中經(jīng)濟后果的其他負面影響有著極其重要的意義。
[Abstract]:An important feature of today's world change is the overall rise of emerging countries and their significant impact on the world order, the most representative of which is the rise of the "BRICS". The international convergence of accounting standards has become a global consensus and an important guarantee for the healthy economic development of all countries in the world. However, the right to establish international accounting standards is still dominated by developed countries. How to avoid the economic consequences in the international convergence of accounting standards in the new trend of the times, it is necessary to grasp the initiative in the formulation of a new round of international accounting standards. The BRICS are emerging economies represented by Russia, China, Brazil, India and South Africa. They are political and economic. With the increase of its comprehensive national strength, the "BRICS" countries should put forward more rational demands in the accounting standards formulation that are in line with the overall interests. To increase the voice of the "BRICS" in the international accounting arena. Therefore, to promote the level of the BRICS 'international accounting discourse, to promote the accounting development of emerging economies, and to study in depth the path options for developing accounting standards jointly with developed countries. In line with the law of the evolution of the international pattern, it also conforms to the inherent needs of multipolarization in the world. According to the characteristics of the object of study, this paper mainly adopts the methods of normative research and comparative analysis. Based on the theory of accounting environment, this paper reviews the rise and evolution of BRICS accounting. By comparing the similarities and differences of the BRICS accounting model, this paper analyzes and summarizes the right of speech in China's promotion of international standard-setting, and sets out from the perspective of game theory. This paper has carried on the effective analysis to the "BRICS" and the western developed countries' common plastic international accounting standard path. The main conclusions of this paper are as follows:. First, the economic rise of "BRICS" has the driving force of accounting. The rise and evolution of BRICS accounting is the product of environment and will also promote the adjustment of international accounting standards. In general, Russia, Brazil and China are government-oriented accounting models, while India and South Africa are creditor oriented accounting models. Thirdly, by strengthening the hard power, soft power and game level of our country, we can promote the quality of our accounting standards, aiming at improving the voice of BRICS countries in international accounting. Fourthly, we should take an active part in the process of making IFRS, insist on perfecting our country's accounting environment, strengthen communication with developed countries and other emerging economies, and form a benign and interactive standard co-molding system. From the perspective of development, strengthening the research on accounting discourse rights will help to safeguard the accounting standards of the BRICS countries, protect the interests of enterprises in developing countries, and reduce the cost of institutional changes. It is of great significance to restrain the rent-seeking behavior in the process of setting accounting standards effectively and to weaken the other negative effects of the economic consequences in the international convergence of accounting standards.
【學位授予單位】：南京財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F233

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本文編號：1695407