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| 会计准则国际趋同化对我国跨国企业的影响 [摘要]近几年来，国际经济的的快速发展与提升，会计的国际化也在快速发展，如此一来，就会对应的推动会计准则朝着国际化的方向推进，其中就有国际会计准则理事会（LAS）促进的规范化发展过程，该项目促进了会计准则的共同进步。本文的另外一个主体即跨国公司，用自己在全球各个国家和地区开展业务拓展活动和投资活动的成功在世界经济的发现里面充当中间人的角色。然而，现在的情况是，由于经济与文化之间有着一定的差异，致使现在各个国家产生各种各样的的会计信息，这些会计信息会对跨国公司对于财务报表的接收以及发出上面有着很大的影响，甚至是给公司的管理决策以及投融资等产生影响，这也就是会计准则向国际化方向发展的时候，还能给跨国公司提供机遇之外更多的是挑战的原因。因为会计准则逐渐产生变动，公司的市场行为与国际战略等也能给跨国公司产生非常重大的意义。我们国家也会根据这个做出对应的变动。所以这篇文章将我国的会计准则与国际会计准则做以比较，并对我国的跨国公司这个主体造成的影响做出分析同时给予有关的改进建议。 Abstract:In recent years, the rapid development and promotion of the international economy, the internationalization of accounting has also developed rapidly. In this way, the accounting standards will push the accounting standards forward in the direction of internationalization, including the standardized development process promoted by the international accounting standards board (LAS), which promotes the common accounting standards. Progress. The other subject of this article, the multinational corporation, uses its own business expansion and investment activities in various countries and regions around the world to play the role of the middleman in the discovery of the world economy. However, the present situation is that there is a certain difference between economy and culture, which leads to various kinds of accounting information in various countries. These accounting information will have a great impact on the receipt and issuance of financial statements by MNCs, even to the management decisions and investment and financing of the company. And so on, that is, when accounting standards develop towards internationalization, they can also provide opportunities for multinational corporations, and more are the reasons for their challenges. Because accounting standards are changing gradually, the company's market behavior and international strategy can also bring great significance to multinational corporations. Our country will make corresponding changes accordingly. So this article compares the accounting standards of our country to the international accounting standards, and makes an analysis of the impact on the subject of our multinational corporation and gives some suggestions for improvement. [关键词]国际会计准则，跨国企业，资产减值，融资租赁，企业合并 Keywords:International Accounting Standards, Multinational Enterprises, Impairment of Assets, Financing Leasing, Business Combination 目 录 一、前言………………………………………………………………1 (一)问题的提出……………………………………………………1 (二)相关文献综述………………………………………………2 (三)跨国企业会计的国际趋同战略…………………………………………3 二、我国对国际会计准则的趋同程度与差异…………………………5 (一)现行准则颁布之前状况………………………………………6 (二)我国会计准则与国际趋同程度…………………………………………6 三、跨国企业受到的影响………………………………………………8 (一)子公司间的会计信息可比性提高……………………………8 (二)推动企业跨国并购的实施……………………………………9 (三)跨国企业投资决策的合理化…………………………………9 (四)保障我国的贸易利益…………………………………………10 参考文献……………………………………………………………13 |
