“一带一路”沿线国家企业会计准则与国际财务报告准则、中国企业会计准则的比较研究  

A Comparative Study on Accounting Standards for Enterprises of Countries along “The Belt and Road”,International Financial Reporting Standards, and Chinese Accounting Standards

作　　者：田高良[1] 陈虎 张睿[3] 郭奕 Tian Gaoliang

机构地区：[1]西安交通大学管理学院,710049 [2]深圳市中兴新云服务有限公司,710000 [3]西北大学经济管理学院,710127

出　　处：《会计研究》2020年第10期13-30,共18页Accounting Research

基　　金：中国会计学会重点会计科研课题(2018ASC002)“‘一带一路’沿线国家企业会计准则与国际财务报告准则、中国企业会计准则的比较研究”研究成果;国家自然科学基金项目(71672141)资助。

摘　　要：2013年,国家主席习近平提出"一带一路"的重大倡议,引起国际社会的高度关注。几年来,我国与沿线国家的贸易和投资合作不断扩大。为规避东道国财务风险,了解其采用的企业会计准则至关重要。在此背景下,对"一带一路"沿线国家企业会计准则与国际财务报告准则、中国企业会计准则进行比较研究具有重大意义。在梳理已有文献的基础上,突破原有比较单一国家之间会计准则的框架,比较分析"一带一路"沿线及签约国家企业会计准则与国际财务报告准则、中国企业会计准则的差异,从经济、政治、法律环境方面分析差异产生的原因,为跨国企业对外投资经营提供财务管理建议。In 2013,President Xi proposed an important initiative of"The Belt and Road",which arises great attention of the international community.Over the past few years,China’s trade and investment cooperation with countries along the"The Belt and Road"has been expanding.To avoid financial risk in host countries,it is essential to understand the accounting standards adopted by them.Against this background,it is of great significance to conduct a comparative study of the accounting standards for enterprises of countries along"The Belt and Road",the International Financial Reporting Standards(IFRS),and the Chinese Accounting Standards(CAS).Based on existing literature,this study breaks through the framework of comparison between single countries and analyzes the differences among the accounting standards for enterprises of countries along"The Belt and Road",the IFRS,and the CAS.It then explores the causes of these differences from the economic,political,and legal aspects.Finally,it provides suggestions on financial management for multinational enterprises’ investment and operation abroad.

关 键 词：“一带一路” 国际财务报告准则 中国企业会计准则 

分 类 号：F275[经济管理—企业管理]