马来西亚伊斯兰金融的会计制度变迁述评  

Commentary on the Institutional Evolvement of Malaysia’s Accounting Framework for Its Islamic Financial Industry

作　　者：池昭梅 李冰轮 CHI Zhaomei;LI Binglun

机构地区：[1]广西财经学院国际教育学院

出　　处：《东南亚纵横》2021年第6期94-105,共12页Crossroads：Southeast Asian Studies

基　　金：国家社科基金项目《“一带一路”沿线国家会计基础设施建设对中国企业海外并购影响研究》(18BJY015)的阶段性研究成果。

摘　　要：伊斯兰金融与传统金融的理念原则和业务模式存在显著差异,但大部分伊斯兰金融机构却采用传统会计准则,尤以国际会计准则为最。马来西亚是全球最大的伊斯兰金融市场之一,基于新制度经济学的理论视角,文章探究马来西亚伊斯兰金融会计制度的变迁及其动因。研究发现马来西亚伊斯兰金融采用国际会计准则的关键原因是为了增强伊斯兰金融的竞争力并实现国际化发展,监管当局的意识形态、会计国际协调的进展和市场参与者的经济需求也是重要的促因。文章为理解伊斯兰金融会计的制度安排提供了新的视角,同时为推进伊斯兰金融会计的国际协调提供借鉴。Islamic finance is substantially different from conventional finance in the underlying principles and product structures. Nevertheless, a large number of players in the Islamic financial industry adopt conventional accounting standards, especially the International Financial Reporting Standards(IFRS). Malaysia is a major player in the global Islamic financial market. Taking the theoretical perspective of neo-institutional economics, this article examined the institutional evolvement of Malaysia’s Islamic finance accounting. It is found that the national strategy to enhance the competitiveness and globalization of the industry has been the key drive for Malaysia to adopt IFRS for the industry.Furthermore, the regulator’s ideology, the progress of international accounting harmonization and market players’ demand for economic benefits contribute to such an institutional arrangement. These findings provide new insights into the evolving process and the international harmonization of a nation’s Islamic finance accounting.

关 键 词：伊斯兰金融 会计准则 制度变迁 会计国际协调 

分 类 号：F833.38[经济管理—金融学]