“一带一路”沿线国家会计协调问题研究  

Research on Accounting Coordination of the Countries along the Belt and Road

作　　者：何玉[1] 夏烨 HE Yu;XIA Ye(School of Accounting,Nanjing University of Finance and Economics,Nanjing 210023,China)

机构地区：[1]南京财经大学会计学院,江苏南京210023

出　　处：《西安财经大学学报》2020年第6期30-38,共9页Journal of Xi’an University of Finance and Economics

基　　金：江苏高校哲学社会科学研究重点项目“江苏企业碳排放共生战略绩效评价机制研究”(2017ZDIXM063)。

摘　　要：2013年习近平主席提出了“一带一路”倡议,经过发展和推动,“一带一路”沿线国家在贸易、投资等方面均取得了显著成就。本文旨在分析“一带一路”沿线各国对会计协调的需求,并通过研究各个国家会计协调现状及意义,分析今后会计协调的发展方向,其中着重探讨中国在“一带一路”中所处的地位以及发挥的作用。研究结果表明,沿线国家的会计发展水平参差不齐,虽然“一带一路”倡议能够为会计协调的发展助力,但是会计协调实施面临的挑战仍然很多,要想稳步推进会计协调的发展,无论是中国还是其他沿线国家依然都需更加深入的探索。In 2013,President Xi Jinping put forward the Belt and Road initiative.After five years of development and promotion,the Belt and Road has proved to be a powerful promoter of economic development in the countries along the belt and road,countries have made remarkable achievements in trade and investment.The purpose of this paper is to analyze the demand for accounting coordination in different countries,and the development direction of accounting coordination in the future by studying the current situation and significance of accounting coordination in different countries,which focuses on China’s place in the Belt and Road and its role.The results show that the level of accounting development in the countries along the belt and road is uneven.Although the Belt and Road can help the development of accounting coordination,the challenge of its implementation is still very difficult,still need to explore further which both China and other countries along the route.

关 键 词：“一带一路”倡议 会计协调 会计发展 

分 类 号：F230[经济管理—会计学]