CPTPP规则条款对我国会计准则的影响和应对策  

The Impact and Response of CPTPP Provisions on China's Accounting System

作　　者：潘晖 季剑军[2,3] HUI PAN;JIANJUN JI(Anhui Children’s Hospital;Academy of Macroeconomic Research)

机构地区：[1]安徽省儿童医院财务科 [2]中国宏观经济研究院对外经济研究所 [3]中国宏观经济研究院新兴经济体研究室

出　　处：《工信财经科技》2025年第2期109-116,共8页Review of Financial & Technological Economics

摘　　要：当前国际高标准区域经贸协定在国际经贸规则体系中的影响力日益提升,这类协定大多包含了环境、国有企业、竞争中立、劳工、数字贸易等边境后条款,且规则标准较高,对缔约国国内各项规则、规制、管理、标准产生了较大冲击。从会计视角看,相关规则条款对会计原则、核算方法等带来诸多挑战,现行会计准则体系需要根据相应的条款进行较大的调整。在现行全球高标准规则体系中,原产地规则、知识产权、国有企业、信息披露等条款标准门槛较高,现行会计管理的原则、核算方法无法与之相适应,这就需要从会计理论和实践层面积极开展相关研究,推进相应的会计方法的创新发展,也为我国积极参与高标准经贸规则体系奠定良好的国内制度基础。The influence of current international high standard regional economic and trade agreements in the international economic and trade rules system is increasing day by day.These agreements mostly include post border clauses such as environment,state-owned enterprises,competition neutrality,labor,digital trade,etc.The rules and standards are relatively high,which have a significant impact on the domestic rules,regulations,management,and standards of the contracting countries.From an accounting perspective,the relevant rules and provisions bring many challenges to accounting principles,accounting methods,etc.,and the current accounting standard system needs to be greatly adjusted according to the corresponding provisions.Taking the high standard rules of CPTPP as an example,the standards for rules of origin,intellectual property,state-owned enterprises,and other clauses are relatively high,the current principles and accounting methods of accounting management cannot adapt to them.This requires extensive research from the perspectives of accounting theory and practice to promote the innovative development of corresponding accounting methods,and to lay a good domestic institutional foundation for China to actively join CPTPP.

关 键 词：高标准 国际经贸规则 会计准则 应对策略 

分 类 号：F233[经济管理—会计学]