中日两国会计准则国际化改革的对比研究——以中国2006年与日本1999年会计准则国际趋同改革为中心  

A Comparative Study of Reforms in the Internationalization of Accounting Standards in China and Japan——Based on Reforms of Accounting Standards in China in 2006 and in Japan in 1999

作　　者：陈璐[1] 苏力勇[1] 

机构地区：[1]天津外国语大学国际商学院,天津300204

出　　处：《天津商业大学学报》2015年第5期35-39,共5页Journal of Tianjin University of Commerce

基　　金：天津市哲学社会科学规划项目"会计制度改革与经济发展互动机理的中日比较研究"(TJGL10-966)

摘　　要：经济一体化的变革促使各国会计准则也必须步入国际化轨道,中日两国都经历了对本国会计准则全面国际化的改革,分别在2006年(中国)和1999年(日本)推出了一整套全新的会计准则,可谓是两国会计制度变迁史上的里程碑。本文从国别背景、改革路径以及经济效果等方面对中日两国的会计国际化改革进行了对比分析,并且从获取国际会计准则制定的话语权、强化准则执行机制以及完善配套的环境条件等方面,对中国会计准则的后续改革提出对策建议。The economic integration has forced many countries to internationalize their accounting standards. China and Japan both have carried out the international reforms of accounting standards. A set of totally new accounting standards was introduced in China in 2006 and in Japan in 1999, which has become a milestone in the history of accounting system. The article makes a comparative study of international reforms of accounting from national back ground, the pathways of reforms and economic effects in China and Japan. It puts forward some suggestions on China＇ s follow-up reform regarding the voice in setting international accounting standards and strengthening the mechanism of enforce- ment and improving circumstantial conditions.

关 键 词：中国 日本 会计准则 国际化改革 

分 类 号：F233[经济管理—会计学]