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会计准则国际协调是经济全球化的必然结果。2008年金融危机以来各国更加注重会计准则的国际协调,众多区域性与国际性会计准则协调组织推动了会计准则的国际化进程。会计准则的国际协调,特别是作为实体的协调组织,是由“活”的、有适应能力的主体构成的,具有复杂系统的特征,并体现出涌现性质。本文试图采用复杂适应系统(CAS)理论审视会计准则国际协调组织及其演化问题,并为会计准则国际化研究提供新的思路。
International coordination of accounting standards is the inevitable result of economic globalization. Since the financial crisis in 2008, all countries have paid more attention to the international coordination of accounting standards. Many regional and international accounting standards coordination organizations have promoted the internationalization of accounting standards. The international coordination of accounting standards, especially as the coordinating organization of entities, is composed of “living” and adaptable subjects that have the characteristics of complex systems and emerge in an emergent nature. This paper attempts to examine the issue of international coordination of accounting standards and their evolution using the theory of complex adaptive systems (CAS), and provides new ideas for the internationalization of accounting standards.