跨国融资:会计的障碍与对策  

The barrier and countermeasures of accounting: transnational financing

作　　者：姜永德[1] 

机构地区：[1]重庆工商大学会计学院,重庆400067

出　　处：《重庆工商大学学报（社会科学版）》2006年第2期39-42,共4页Journal of Chongqing Technology and Business University：Social Science Edition

摘　　要：随着我国加入WTO后融入全球经济一体化的不断深入,我国企业的跨国融资活动将迅猛发展。然而由于传统和体制方面的因素形成我国现有的会计体制,特别会计准则方面的差异给我国企业进行跨国融资活动造成了障碍,因而我国应该建立满足国际投资者需求的会计准则体系,走会计国际化的道路,才能适应资本国际流动的需要。With integrating of global economy after China＇ s WTO entry, transnational financing activities of China＇ s enterprises rapidly develop. However, because of traditional and systematic factors of China, the difference in accounting system and accounting principle becomes the barrier for China＇ s enterprises to conduct transnational financing. Thus, China should establish accounting principle system to meet the demand of international investors and should use international accounting principles to meet the demand of capital international flow.

关 键 词：跨国融资 会计准则 会计障碍 国际投资者 会计国际化 

分 类 号：F23[经济管理—会计学]