论“一带一路”视域下的中国会计变革  

Reflection of Chinese Accounting Reform from the Perspective of“One Belt One Road”

作　　者：于洪鉴 孔晨[1] 陈艳[1] 

机构地区：[1]东北财经大学会计学院,辽宁大连116025

出　　处：《广东财经大学学报》2016年第3期93-101,共9页Journal of Guangdong University of Finance & Economics

基　　金：国家社会科学基金项目(15BGL055);辽宁省高等学校人文社会科学重点研究基地专项项目(ZJ2014039)

摘　　要："一带一路"视域下的金融合作、产业合作、能源开发、基础设施建设及区域共赢等对会计提出了全新需求,深化会计变革对"一带一路"具有助力作用。"一带一路"视域下的会计变革要求创新与改善财务会计计量、管理会计概念体系、环境会计治理功能、会计职责以及会计人才培养与评价体制。"一带一路"战略为会计理论与实务的发展和繁荣创造了历史机遇。From the perspective of ＂One Belt One Road＂ （＂ B＆R＂）, financial cooperation, industrialcooperation, energy development, infrastructure construction and regional common prosperity all put forwarda brand-new demand for accounting, and deepening the reform of accounting has a facilitating role for the＂B＆R＂. Under the ＂B＆R＂, the reform of accounting requires innovation and improvement in financial ac-counting measurement, the concept system of management accounting, the function of environmental man-agement, the responsibility of accounting, and the training and evaluation system of accounting profession-als. The strategy of ＂B＆R＂ creates a historic opportunity for the development of accounting theory and prac-tice, and our accountant should make joint efforts.

关 键 词：会计变革 一带一路 会计计量 管理会计 环境会计 会计职责 会计人才 

分 类 号：F233[经济管理—会计学]