TPP下的企业利益格局与会计应对策略  

Enterprise Benefit Pattern and Accounting Countermeasures in the Context of TPP

作　　者：冯巧根[1] 

机构地区：[1]南京大学商学院,江苏南京210093

出　　处：《华东经济管理》2017年第2期5-11,共7页East China Economic Management

基　　金：国家社会科学基金项目(16BJY017);南京大学中国特色社会主义经济学国家协同创新平台及中央高校基本业务费专项资金项目(010414380002)

摘　　要：以美国为主导的TPP会对未来全球经贸关系和区域经济合作产生影响。TPP下的利益格局体现在企业利益影响与会计权益维护方面。针对TPP的利益影响,现阶段有"恐惧论"、"搁浅论"和"常态论"等不同观点。从财务状况和经营成果视角研究会计权益维护,可以推导出TPP下企业利益影响的传导机制。结合IASB与WTO的未来发展,完善TPP下我国的宏观会计制度,有助于增强我国会计在全球经贸规则中的话语权;微观会计政策的灵活应用,可以优化TPP下企业"借道、改道、绕道"的路径选择。探讨TPP情境下的会计应对策略,便于制定适应TPP规则的企业行为指南或操作指引。TPP led by US is a kind of FTA with high standards and strict requirements. It will have influences on the global economic and trade relations and regional economic cooperation. The benefit pattern in the context of TPP is reflected on enterprise benefit influences and accounting equity maintenance aspects. Aiming to the benefit influences of TPP, they include ＂fear theory＂, ＂stranding theory＂, ＂normal theory＂ and other different views currently. Studying accounting equity maintenance from the perspectives of financial condition and operating results, it can infer the transmission mechanism that affects enterprise benefit in the context of TPP. With combination of the future development of IASB and WTO, perfecting macro accounting system of China in the context of TPP will be conducive to enhancing the discourse power of China in the global economic and trade rules. Flexible application of micro accounting policy can optimize the path innovation of enterprise ＂tailgating, diversion and detour＂. The discussion of accounting countermeasures in the context of TPP is conducive to formulating corporate behavior guidelines or operating instructions which are adaptive to TPP rules.

关 键 词：TPP 企业利益 会计权益 会计对策 

分 类 号：F270[经济管理—企业管理] F275[经济管理—国民经济]