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本文以会计信息含量观作为理论基础,分析了会计信息比较优势视角下会计国际化的策略选择。会计信息含量观认为,会计的本质是一种信息来源,只有提供具有比较优势的会计信息,才能巩固会计人员作为信息提供者的地位。研究发现,会计国际化可以提供产生这种比较优势的条件,以会计信息的比较优势作为会计国际化的核心和指南是合理与可行的,在此基础上提出了会计国际化的原则和具体的建议。
Based on the concept of accounting information content, this paper analyzes the strategic choice of accounting internationalization from the perspective of accounting information comparative advantage. Accounting information content view, the nature of accounting is a source of information, only provide accounting information with comparative advantage, in order to consolidate the accounting staff as the information provider status. The study finds that internationalization of accounting can provide the conditions for producing such comparative advantage. It is reasonable and feasible to regard the comparative advantage of accounting information as the core and guideline of accounting internationalization. On the basis of this, the principle of internationalization of accounting and the concrete Suggest.