改革开放40年我国企业会计改革的演变与贡献
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摘要
2018年是我国实施改革开放的第40个年头,企业会计制度也经历了40年的发展,并为我国的经济建设和社会发展做出了巨大的贡献。本文首先从会计制度改革的起步、借鉴国际准则、会计制度的统一完善和国际趋同这四个阶段详细梳理了我国企业会计每一次改革的内容和取得的成就;其次,本文从经济改革和国际化两个方面讨论了会计改革对我国改革开放做出的贡献;最后,本文从保持国际趋同、助推"一带一路"战略和适应新兴行业三个方面对我国企业会计改革进行了展望。
The year of 2018 is the 40 th year ever since implementation of the Reform and Opening-up of China. Chinese Enterprise Accounting System has developed for 40 years. It has made great contribution to economic development and social development of China. Firstly, this paper summarizes the contents of reform and achievements of Chinese Enterprise Accounting System for the four stages, i.e. starting of the Accounting Reform of Chinese Enterprises,learning from international accounting standards, standardizing and improvement of Chinese accounting system, and keeping up with the international accounting system. Secondly, this paper discusses the great contributions made by the Accounting Reform of Chinese Enterprises for the Reform and Opening-up of China in terms of economic reform and internationalization. At last, this paper predicts the Accounting Reform of Chinese Enterprises from such aspects as keeping up with the world, facilitating the One Belt and One Road Initiative and adapting to emerging industries.
The year of 2018 is the 40 th year ever since implementation of the Reform and Opening-up of China. Chinese Enterprise Accounting System has developed for 40 years. It has made great contribution to economic development and social development of China. Firstly, this paper summarizes the contents of reform and achievements of Chinese Enterprise Accounting System for the four stages, i.e. starting of the Accounting Reform of Chinese Enterprises,learning from international accounting standards, standardizing and improvement of Chinese accounting system, and keeping up with the international accounting system. Secondly, this paper discusses the great contributions made by the Accounting Reform of Chinese Enterprises for the Reform and Opening-up of China in terms of economic reform and internationalization. At last, this paper predicts the Accounting Reform of Chinese Enterprises from such aspects as keeping up with the world, facilitating the One Belt and One Road Initiative and adapting to emerging industries.
引文
[1]付磊.企业改革与会计发展[J].经济与管理研究,2009(11):96-101.
[2]冯淑萍.会计改革与发展的20年[J].财务与会计,1998(12):4-7.
[3]李玉环.改革开放以来我国会计制度改革的回顾与评价[J].会计研究,2001(9):53-57.
[4]徐玉德,韩彬.中国特色社会主义企业会计制度变迁研究[J].财政研究,2018(7):119-129.
[5]裘宗舜.简论中国会计变革30年[J].当代财经,2008(8):13-14.
[6]付磊.企业制度演变与会计发展[J].会计研究,2012(7):3-7.
[7]Bewley,K.,C.Graham,and S.L.Peng.The winding road to fair value accounting in China:a social movement analysis[J].Accounting,Auditing&Accountability Journal,2018,31:826-848.
[8]司茹.企业会计改革回顾与展望[J].生产力研究,2009(18):191-196.
[9]徐玉德.中国企业会计规范的历史变迁与现实选择[J].经济与管理研究,2008(9):86-91.
[10]Chen,H.P.Recent accounting reform in China[J].Asian Review of Accounting,1995,3:3-24.
[11]Chen,J.P.,and Su.X.A comparison of reported earnings under Chinese GAAP vs IAS:evidence from the Shanghai stock exchange[J].Accounting Horizon, 1999,13:91-111.
[12]Tang, Q.L.Accounting reforms in China:a transition from state plan and control-oriented system to capital market-oriented system[J].Managerial Finance,2000,26:80-98.
[13]Chen, Y.,Jubb.P,and Tran.A.Problems of accounting reform in the people’republic of China[J].The international journal of accounting,1997,32:139-153.
[14]Chen,S.M.,Sun.Z,and Wang.Y.T.Evidence from China on whether harmonized accounting standards harmonize accounting practices[J].Accounting Horizon,2002,16:183-197.
[15]Chen,J.H.,and Zhang.H.T.The impact of regulatory enforcement and audit upon IFRS compliance-evidence from China[J].European Accounting Review,2010,19:665-692.
[16]Xiao, Z. Z., Weetman. P, and Sun. M. Political influence and coexistence of a uniform accounting system and accounting standards:recent developments in China[J].Abacus,2004,40:193-218.
[17]Peng,S.L.,and Bewley. K. Adaptability to fair value accounting in an emerging economy a case study of China’s IFRS convergence[J].Accounting,Auditing&Accountability Journal,2010,23:982-1011.
[18]Wang,Y.T.,Hou.Y,and Chen.X.L.Accounting standard changes and foreign analyst behavior:Evidence from China[J].China Journal of Accounting Research,2012,5:27-43.
[19]Yuen.,and Lu.Y.S.China’s development of accounting practices during economic reform[J].The journal of interdisciplinary economics,2010,22:291-315.
[20]KPMG.An overview of new PRC GAAP:differences between old and new PRC GAAP and its convergence with IFRS[R].
[21]Yang, H.,Clark.C,Wu.C.Y,and Farley.A.Insights from accounting practitioners on China’s convergence with IFRS[J]. Australian Accounting Review, 2017,1:14-27.
(1)资料来自商务部公布的数据。http://news.hexun.com/2018-01-16/192243352.html。
[2]冯淑萍.会计改革与发展的20年[J].财务与会计,1998(12):4-7.
[3]李玉环.改革开放以来我国会计制度改革的回顾与评价[J].会计研究,2001(9):53-57.
[4]徐玉德,韩彬.中国特色社会主义企业会计制度变迁研究[J].财政研究,2018(7):119-129.
[5]裘宗舜.简论中国会计变革30年[J].当代财经,2008(8):13-14.
[6]付磊.企业制度演变与会计发展[J].会计研究,2012(7):3-7.
[7]Bewley,K.,C.Graham,and S.L.Peng.The winding road to fair value accounting in China:a social movement analysis[J].Accounting,Auditing&Accountability Journal,2018,31:826-848.
[8]司茹.企业会计改革回顾与展望[J].生产力研究,2009(18):191-196.
[9]徐玉德.中国企业会计规范的历史变迁与现实选择[J].经济与管理研究,2008(9):86-91.
[10]Chen,H.P.Recent accounting reform in China[J].Asian Review of Accounting,1995,3:3-24.
[11]Chen,J.P.,and Su.X.A comparison of reported earnings under Chinese GAAP vs IAS:evidence from the Shanghai stock exchange[J].Accounting Horizon, 1999,13:91-111.
[12]Tang, Q.L.Accounting reforms in China:a transition from state plan and control-oriented system to capital market-oriented system[J].Managerial Finance,2000,26:80-98.
[13]Chen, Y.,Jubb.P,and Tran.A.Problems of accounting reform in the people’republic of China[J].The international journal of accounting,1997,32:139-153.
[14]Chen,S.M.,Sun.Z,and Wang.Y.T.Evidence from China on whether harmonized accounting standards harmonize accounting practices[J].Accounting Horizon,2002,16:183-197.
[15]Chen,J.H.,and Zhang.H.T.The impact of regulatory enforcement and audit upon IFRS compliance-evidence from China[J].European Accounting Review,2010,19:665-692.
[16]Xiao, Z. Z., Weetman. P, and Sun. M. Political influence and coexistence of a uniform accounting system and accounting standards:recent developments in China[J].Abacus,2004,40:193-218.
[17]Peng,S.L.,and Bewley. K. Adaptability to fair value accounting in an emerging economy a case study of China’s IFRS convergence[J].Accounting,Auditing&Accountability Journal,2010,23:982-1011.
[18]Wang,Y.T.,Hou.Y,and Chen.X.L.Accounting standard changes and foreign analyst behavior:Evidence from China[J].China Journal of Accounting Research,2012,5:27-43.
[19]Yuen.,and Lu.Y.S.China’s development of accounting practices during economic reform[J].The journal of interdisciplinary economics,2010,22:291-315.
[20]KPMG.An overview of new PRC GAAP:differences between old and new PRC GAAP and its convergence with IFRS[R].
[21]Yang, H.,Clark.C,Wu.C.Y,and Farley.A.Insights from accounting practitioners on China’s convergence with IFRS[J]. Australian Accounting Review, 2017,1:14-27.
(1)资料来自商务部公布的数据。http://news.hexun.com/2018-01-16/192243352.html。
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