会计国际化之国家利益研究
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摘要
随着经济全球化的迅猛发展,会计国际化不断取得重大进展。然而自IASC成立以来,会计国际化的道路一直十分坎坷,究其原因,各国不同的国家利益是影响会计国际化进程重要而关键的因素。本文通过研究,试图从深层次揭示这一因素的内在实质,并为中国会计国际化中国家利益的维护与扩展,探索现实有效的途径。
文章首先界定了国家利益的概念,指出:国家利益是国家满足和维护其生存与发展的一切需求,这种需求既体现了国家置身于其所处国际环境的客观状况,又反映了构建国家身份的主观判断,是国家权力、国际合作与利益认知三者关系的总和。它既具有客观性,又具有主观性、动态性和可变性,是权力、制度与认知的综合反映。
文章对会计国际化的经济后果及会计国际化中国家利益的内容与形式进行了分析。指出会计国际化的经济后果有国际后果和国内后果两个方面。会计国际化中的国家利益在内容上可以分为政治利益、经济利益、文化利益和安全利益,并分别有各种不同的利益表现形式。
文章将欧美等发达国家和东盟等发展中国家的会计国际化状况作为全球会计国际化的缩影,分别分析了各自的会计国际化进程及其利益维护策略。指出美国在会计环境变化的情况下能够及时修正其会计国际化策略,依靠其强大的资本市场和会计实力,积极主导IASB的改组,主动参与IFRS趋同项目的合作,顺利地将美国意志融入IFRS之中。欧盟则通过建立严密的会计咨询与监管机构,低成本追求内部协调,建立对IAS/IFRS的双重认可机制,积极推动IFRS与美国GAAP趋同及会计准则国际等效等方案,为自身谋取最大利益。加拿大、澳大利亚、日本、东盟各国亦紧跟国际形势变化,采取了各自相应的利益维护策略。
本文的分析揭示,IASC/IASB作为国际准则的制定者和推动会计国际化的核心力量,在改组前后分别采取了不同的利益协调取向与协调策略,但其根本立场是依靠大国、强国完善国际准则、推动会计国际化进程。
通过深入分析中国的会计环境和中国的国家利益,本文认为,降低本国市场的交易费用是中国会计国际化的核心利益;与发达国家实行准则等效是中国的重要利益;与发展中国家实行准则等效是中国的一般利益。而从时间上判断,实行准则的国际等效,是中国的目前利益;构建与欧美相似或接近的准则应用环境是中国的中期利益,取得与欧美相同的国际准则制定地位是中国的长期利益。
最后,根据对中国国家利益的判断,文章提出了构建科学合理的会计国际化战略框架、改善会计国际化的内外环境、增强本国会计实力、加强国际合作等维护国家利益的具体策略。
本文主要贡献有如下三点:一是从国际政治关系的角度出发,首次针对会计国际化中的国家利益进行了比较全面、系统、深入的分析和研究;二是对中国会计国际化之国家利益的判断和维护提出了具有一定创见性的学术观点;三是从历史的角度,比较完整地挖掘、分析了主要国家与国家联盟在会计国际化中维护其国家利益的策略,以及IASC/IASB协调各国利益的立场与措施,可为其他学者研究相关问题提供较为明晰的参考。
With the rapid development of economic globalization, the accounting internationalization has been making great progress. However, since IASC was founded, the road of accounting internationalization has been full of frustrations, whose reason is that the variance of national interests among countries is the important and key factor influencing the accounting internationalization. This paper tries to reveal the inherent nature of this factor historically and to explore the effective way to protect and extend the national interests of China in accounting internationalization.
Firstly, this paper defines national interest as any need for a country to satisfy and protect its survival and development, which reflects both the situation of the international circumstances surrounding the country and the subjective judgment on national status establishment and which is the sum of the relationships among national authority, international cooperation and interest cognition. The natures of national interests include objectivity, subjectivity, dynamics and variability, and national interest is the integrated reflection of authority, system and cognition.
The paper analyzes the economic consequences of accounting internationalization and the contents and forms of national interests. It is implied that the economic consequences include both sides from international and domestic either; the national interests in accounting internationalization include political interests, economic interests, cultural interests and security interests which have different forms respectively.
Taking the accounting internationalization status of developed countries such as the United States (U.S.) and European countries and that of the developing countries in Eastern Union as an epitome of accounting internationalization all over the world, this paper analyzes their histories of accounting internationalization and interest protection strategies. As the paper pointed, the U.S. modified its strategy on accounting internationalization on time with the change of its accounting environment, and actively dominated in both the restructure of IASB and the joint projects of convergence with IFRS based on its strong capital market and accounting strength so as to input its will into IFRS. European Union tries to achieve the maximum interest of itself through the measures of establishing rigorous advisory and regulatory agencies of accounting, pursuing internal harmonization at low cost, setting up two-double endorsement mechanism on adopting IAS/IFRS and actively promoting both the convergence between IAS and US GAAP and the equivalent accounting standards. At the same time, Canada, Australia, Japan and Eastern Union Countries are also catching up with the change of international situation and adopting proper approaches to protect their national interests.
The paper states that as the stipulator of international standards and the core force promoting accounting internationalization, IASC/IASB adopted different orientations and strategies of interest harmonization before and after its restructure; while its fundamental position is to depend on dominant countries, to improve international standards and to promote the evolution of accounting internationalization.
Through analyzing deeply the accounting environment and national interests of China, this paper perceives that the core interests of China in accounting internationalization is to reduce the transaction cost of domestic markets; the important interest is to achieve the standards equivalence with developed countries; and the common interest is to achieve the standards equivalence with developing countries. Judging from the perspective of time schedule, the current interest of China is to achieve the standards equivalence with other countries; the middle-term interest is to establish the standards application environment similar to that of Europe and U.S.; and the long-term interest is to obtain the position equal to that of Europe and U.S. in the international standards constitution.
Finally, according to the judgment on Chinese national interests, this paper develops the following specific strategies to maintain national interests: to establish the scientific and rational strategy framework for accounting internationalization, to improve both the internal and external environment, to enhance the accounting strength of China and to strengthen the international cooperation, etc.
The main contributions and innovations of this paper are as the following three points : firstly, for the first time it analyzes and studies the national interests of China in accounting internationalization comprehensively, systematically and deeply from the aspect of international political relationship, and puts forward some original academic ideas; secondly, it puts forward some original academic viewpoints on the accounting internationalization in China of the judging and protecting Chinese national interests; thirdly, it analyses rather comprehensively and deeply both the strategies of the main western countries and country union to maintain national interests in accounting internationalization and the IASC/ IASB's position of and measures to harmonize the national interests of different countries historically, which can greatly benefit the researchers for their further study in this field.
文章首先界定了国家利益的概念,指出:国家利益是国家满足和维护其生存与发展的一切需求,这种需求既体现了国家置身于其所处国际环境的客观状况,又反映了构建国家身份的主观判断,是国家权力、国际合作与利益认知三者关系的总和。它既具有客观性,又具有主观性、动态性和可变性,是权力、制度与认知的综合反映。
文章对会计国际化的经济后果及会计国际化中国家利益的内容与形式进行了分析。指出会计国际化的经济后果有国际后果和国内后果两个方面。会计国际化中的国家利益在内容上可以分为政治利益、经济利益、文化利益和安全利益,并分别有各种不同的利益表现形式。
文章将欧美等发达国家和东盟等发展中国家的会计国际化状况作为全球会计国际化的缩影,分别分析了各自的会计国际化进程及其利益维护策略。指出美国在会计环境变化的情况下能够及时修正其会计国际化策略,依靠其强大的资本市场和会计实力,积极主导IASB的改组,主动参与IFRS趋同项目的合作,顺利地将美国意志融入IFRS之中。欧盟则通过建立严密的会计咨询与监管机构,低成本追求内部协调,建立对IAS/IFRS的双重认可机制,积极推动IFRS与美国GAAP趋同及会计准则国际等效等方案,为自身谋取最大利益。加拿大、澳大利亚、日本、东盟各国亦紧跟国际形势变化,采取了各自相应的利益维护策略。
本文的分析揭示,IASC/IASB作为国际准则的制定者和推动会计国际化的核心力量,在改组前后分别采取了不同的利益协调取向与协调策略,但其根本立场是依靠大国、强国完善国际准则、推动会计国际化进程。
通过深入分析中国的会计环境和中国的国家利益,本文认为,降低本国市场的交易费用是中国会计国际化的核心利益;与发达国家实行准则等效是中国的重要利益;与发展中国家实行准则等效是中国的一般利益。而从时间上判断,实行准则的国际等效,是中国的目前利益;构建与欧美相似或接近的准则应用环境是中国的中期利益,取得与欧美相同的国际准则制定地位是中国的长期利益。
最后,根据对中国国家利益的判断,文章提出了构建科学合理的会计国际化战略框架、改善会计国际化的内外环境、增强本国会计实力、加强国际合作等维护国家利益的具体策略。
本文主要贡献有如下三点:一是从国际政治关系的角度出发,首次针对会计国际化中的国家利益进行了比较全面、系统、深入的分析和研究;二是对中国会计国际化之国家利益的判断和维护提出了具有一定创见性的学术观点;三是从历史的角度,比较完整地挖掘、分析了主要国家与国家联盟在会计国际化中维护其国家利益的策略,以及IASC/IASB协调各国利益的立场与措施,可为其他学者研究相关问题提供较为明晰的参考。
With the rapid development of economic globalization, the accounting internationalization has been making great progress. However, since IASC was founded, the road of accounting internationalization has been full of frustrations, whose reason is that the variance of national interests among countries is the important and key factor influencing the accounting internationalization. This paper tries to reveal the inherent nature of this factor historically and to explore the effective way to protect and extend the national interests of China in accounting internationalization.
Firstly, this paper defines national interest as any need for a country to satisfy and protect its survival and development, which reflects both the situation of the international circumstances surrounding the country and the subjective judgment on national status establishment and which is the sum of the relationships among national authority, international cooperation and interest cognition. The natures of national interests include objectivity, subjectivity, dynamics and variability, and national interest is the integrated reflection of authority, system and cognition.
The paper analyzes the economic consequences of accounting internationalization and the contents and forms of national interests. It is implied that the economic consequences include both sides from international and domestic either; the national interests in accounting internationalization include political interests, economic interests, cultural interests and security interests which have different forms respectively.
Taking the accounting internationalization status of developed countries such as the United States (U.S.) and European countries and that of the developing countries in Eastern Union as an epitome of accounting internationalization all over the world, this paper analyzes their histories of accounting internationalization and interest protection strategies. As the paper pointed, the U.S. modified its strategy on accounting internationalization on time with the change of its accounting environment, and actively dominated in both the restructure of IASB and the joint projects of convergence with IFRS based on its strong capital market and accounting strength so as to input its will into IFRS. European Union tries to achieve the maximum interest of itself through the measures of establishing rigorous advisory and regulatory agencies of accounting, pursuing internal harmonization at low cost, setting up two-double endorsement mechanism on adopting IAS/IFRS and actively promoting both the convergence between IAS and US GAAP and the equivalent accounting standards. At the same time, Canada, Australia, Japan and Eastern Union Countries are also catching up with the change of international situation and adopting proper approaches to protect their national interests.
The paper states that as the stipulator of international standards and the core force promoting accounting internationalization, IASC/IASB adopted different orientations and strategies of interest harmonization before and after its restructure; while its fundamental position is to depend on dominant countries, to improve international standards and to promote the evolution of accounting internationalization.
Through analyzing deeply the accounting environment and national interests of China, this paper perceives that the core interests of China in accounting internationalization is to reduce the transaction cost of domestic markets; the important interest is to achieve the standards equivalence with developed countries; and the common interest is to achieve the standards equivalence with developing countries. Judging from the perspective of time schedule, the current interest of China is to achieve the standards equivalence with other countries; the middle-term interest is to establish the standards application environment similar to that of Europe and U.S.; and the long-term interest is to obtain the position equal to that of Europe and U.S. in the international standards constitution.
Finally, according to the judgment on Chinese national interests, this paper develops the following specific strategies to maintain national interests: to establish the scientific and rational strategy framework for accounting internationalization, to improve both the internal and external environment, to enhance the accounting strength of China and to strengthen the international cooperation, etc.
The main contributions and innovations of this paper are as the following three points : firstly, for the first time it analyzes and studies the national interests of China in accounting internationalization comprehensively, systematically and deeply from the aspect of international political relationship, and puts forward some original academic ideas; secondly, it puts forward some original academic viewpoints on the accounting internationalization in China of the judging and protecting Chinese national interests; thirdly, it analyses rather comprehensively and deeply both the strategies of the main western countries and country union to maintain national interests in accounting internationalization and the IASC/ IASB's position of and measures to harmonize the national interests of different countries historically, which can greatly benefit the researchers for their further study in this field.
引文
4 门洪华.构建中国大战略的框架——国家实力、战略观念与国际制度[M].北京:北京大学出版.2005:217
5 宋伟.国家利益问题:西方主流学派的论争[J].国际政治研究,2004,(3):31-36.
6 吴锦标.国际法与国际秩序[D].山东大学博士学位论文.2006:70
7 汉斯·摩根索.国家纵横策论:争强权、求和平[M].上海:上海译文出版社.1995:4.
8 门洪华.构建中国大战略的框架——国家实力、战略观念与国际制度[M].北京:北京大学出版.2005:217-218
9 罗伯特·基欧汉指出,世界政治中的相互依赖,指的是以国家之间或不同国家的行为体之间相互影响为特征的情形。是国际之间相互影响且双方都为此付出成本的一种状态。相互依赖导致某些规则和制度安排,这种规则和制度被称为国际机制,即广义上的国际制度。
10 罗伯特·基欧汉,约瑟夫·奈.权力和相互依赖——转变中的世界政治[M].北京:中国人民公安大学出版社,1992
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13 转引自宋伟.国家利益问题:西方主流学派的论争[J],国际政治研究,2004,(3):31-36,原文来源See Alvin Z.Rubinstein,America's National Interests in a Post-Cold War World:Issues and Dilemmas(McGraw-Hill,Inc.,1994):39,41.
14 方长平.国家利益的建构主义分析[M].北京:当代世界出版社,2002:18
15 阎学通.中国国家利益分析(第2版)[M].天津:天津人民出版社,1997:12
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17 洪兵.国家利益论[M].北京:军事科学出版社,2007:11
18 朱炳元.全球化与中国国家利益[M].北京:人民出版社,2004:5、P127
19 阎学通.中国国家利益分析(第2版)[M].天津:天津人民出版社,1997:191
20 朱炳元.全球化与中国国家利益[M].北京:人民出版社,2004:121
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28 财政部副部长王军在联合国国际会计和报告标准政府间专家工作组第22届会议上的演讲话.2006.1.17
29 转引自任明川.会计国际协调的含义和实质.中国注册会计师.2001.(12):48-49
30 李孟顺教授认为,中国会计国际化是指以中国经济的国际化发展为促动力,通过学习、借鉴,使中国会计与国际会计惯例逐步协调。参见李孟顺“谈中国会计的国际化”.会计研究[J],2002,(1):33
31 刘峰.会计准则研究[M].大连:东北财经大学出版社,1996:315-317.
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33 郭树永.国际制度的融入与国家利益[J].世界经济与政治,1999,(4):60-65.
34 彼得·卡赞斯坦[美]等著,秦亚青等译.世界政治理论的探索与争鸣[M].上海:上海人民出版社,2006.
35 当然,这里排除了以武力或其他霸权形式逼迫一个国家出让主权的情况,因为那是一种侵略和掠夺,不属于本文研究的范围。
36 秦亚青.国家身份、战略文化和安全利益[J].世界经济与政治,2003,(1):10-15.
37 斯蒂芬·A·泽夫.经济后果学说的兴起.谢德仁译.载《现代财务会计理论——问题与争论》[G].斯蒂芬·A·泽夫、贝拉·G·德兰主编,夏冬林等译.经济科学出版社.200:6
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50 邓力平,曲晓辉.税收国际协调与会计准则全球趋同关系之辨析[J].会计研究,2003,(9):24-28.
51 冯淑萍.关于中国会计标准的国际化问题[J].会计研究,2001,(11):3-8.
52 Choi,F.D.S.and R.M.Levich.Behavioral effects of international accounting diversity[J].Accunting Horizons,1991,5(June):1-13.
53 Cochrane.J.L.Helping to keep U.S.capital markets competitive:Listing world-class non-U.S.finns on U.S.exchanges[J].Journal of International Financial Management und Accounting,1992,4(2):165-170.
54 2001年6月Paul Volcker在美国国会听证会作证时的发言。
55 汪祥耀、刘宁军.当前美国会计准则的发展趋势及若干思考[J].会计研究,2003,(5):59-64.
56 这里所指的“有条件”,即要求国际会计准则的质量必须符合以下三个条件:(1)准则必须包括一套核心的会计公告,它们可以构成全面和公认的会计基础;(2)准则必须是高质量的,它们能够导致可比性、透明度和提供充分的信息披露;(3)准则必须严格地加以解释和应用。
57 在该协议中,FASB与IASB双方保证尽最大努力使其现行财务报告准则具有充分可比性,并协调其未来工作计划以确保所制定的准则具有可比性。
58 Nicolaisen,Donald T.Statement by SEC Staff:A Securities Regulator Looks at Convergence[Z].http://www.sec.gov/news/speech/spch040605dtn.htm.2005-06-17
59 具体规定是:凡是会计年度结束于11月15日(包括11月15日)之后的公司,均适用该新规定。返对于2007年度财年截止到11月15日之后的外国公司而言,如果其会计报表符合国际会计准则理事会(IASB)的标准,那么这家公司就不需要按照GAAP重新编制财务报表。
60 Penny Sukhraj:IFRS for the US,Herz says- Herz wants IFRS in the US,not US-GAAP..http://www.accountancyage.com/accountancyage/news/2199968/single-accounting-herz
61 SEC.Press Release:Statement of the European Commission and the U.S.Security mission on mutual recognition in securities markets[Z].http://www.sec.gov/news/press/2008/2008-9.htm,2008-02-05.
62 SEC.Press Release:SEC Establishes advisory committee to make U.S.fin...g system more user-friendly for investors[Z].http://www.sec.gov/news/press/2007/2007-123.htm,2007-06-28.
63 财务会计基金会(FAF)改革主要内容是:扩大从投资者、会计、商业、财务和政府组织和实体中邀请担任FAF受托人的数量和范围;将现有的受托人任期从三年一期同时可能连任一期改为仅任一期,任期五年:将原有的固定的16名受托人组成的受托人委员会转变成为一个弹性的由14-18名不等的受托人组成 的委员会,委员会的规模由委员会的不定期决议确定;增加受托人的治理职能,包括提高其对FASB、财务会计准则咨询委员会(FASAC)、政府会计准则委员会(GASB)和政府会计准则咨询委员会(GASAC)所定期提供的数据和材料进行正式的复核、分析和临督的水平。FASB改革的主要内容是:将FASB的成员从7名缩减到5名,自2008年7月1日起生效;保留FASB简单多数投票要求;修改现有章程;将FASB的议程制定过程转变为“领导者制定议程过程”,即授予FASB主席经过适当的咨询制定FASB 项目计划、议程以及项目优先权的权力。
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91 该意见稿列出了四个关键问题:加拿大是否应该①保持自身准则制定能力;②保持自身准则还是采纳美国准则或者是国际准则;③保持现有工作策略支持会计准则的国际趋同同时与美国协调;④修改现有的准则要求以给不同类型的实体的使用者提供更有用的信息,如广泛应用其它报告。
92 Canada's Accounting Standards Board ratifies its strategic plan Approves convergence with international reporting standards.Attention Business/Assignment Editors FOR IMMEDIATE RELEASE.TORONTO,2006-1-10.
93 CSA Concept Paper:52-402Possible changes to securities rules relating to International Financial Reporting Standards,2008-2-13
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105 2004年即要求总资产不低于500万美元,负债不低于300万美元
121 转引自:常勋.《国际会计研究》[M].北京:中国金融出版社.2005,p139.
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125 在IASC的9个发起国当中,除英国和美国外,至少有5个国家的会计受到“盎格鲁—撒克逊”模式的重要影响:加拿大、德国、日本、墨西哥和荷兰。
126 也有人不这么认为,如IASC前秘书长Cairns认为IAS并没有过多地偏向盎格鲁-撒克逊会计,他指出在商誉的摊销期限、企业合并的权益集合法、资产价值调整的处埋、退休后员工福利的改进以及对按通货膨胀经济中子公司外币报表的折算等许多会计事项的处理上,IASC拒绝了美路GAAP而采用了欧洲大陆的做法。
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136 《论国际会计准则委员会改组后的八大变化》:http://www.66wen.com/09glx/gongshangguanli/kuaijixue/20060827/35314.html
137 见,IASBF Annual Report 2006
138 IASB.IASB lakes steps to assist adoption of IFRSs and reinforce consultation-No new IFRSs effective until 2009.http://www.iasb.org/News/Press+Releases/IASB+takes+steps+to+assist+adoption+of+IFRSs+and+r einforce+consultation+No+new+IFRSs+effective+until.htm.2006-7-24
139 周小川:新兴市场的机遇和障碍(2002年5月22日在IOSCO会议上的演讲),资料来源:http://business.sohu.com/31/21/article201652131.shtml
140 Sir David Tweedie addresses US Senate http://www.iasb.org/News/Press+Releases/Sir+David+Tweedie+addresses+US+Senate.htm.2007-10-25
141 陈毓圭 李书锋,中国会计准则建设与国际协调(Z),http://www.ccpan.com/html/hj/zghjyjsjk/hjzzyj/2005/0824/149.php
142 关于中国会计准则改革的历程,曲晓辉教授在1999年将其大体分为三个阶段:(1)第一阶段(1979年至1992年),局部借鉴国际惯例;(2)第二阶段(1992年至1997年),实施与经济体制改革相适应的会计制度;(3)第三阶段(1997年以后),构建按经济业务统一规范的会计准则体系。本文有所参照。参见曲晓辉、陈少华、杨金忠等著《会计准则研究—借鉴与反思》厦门大学出版社,1999;
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168 湖南商务局网站WTO发布最新全球贸易报告(Z).2007-4-20.http://big5.hunancom.gov.cn/lywzzsdt/4835.htm;
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189 以上统计数据来源于国家统计局网站。
190 中国信息网络报.2007年中国GDP仍居世界第四位(Z).http://www.zgxxb.com.cn/news.asp?id=11541
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216 本小节所引用的胡锦涛同志的语言均来源于胡锦涛同志2007年10月15日在中国共产党第十七次全国代表大会上的报告《高举中国特色社会主义伟大旗帜 为夺取全面建设小康社会新胜利而奋斗》
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231 笔者认为,单纯的注册会计师协会不宜于作为准则制定者
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35 当然,这里排除了以武力或其他霸权形式逼迫一个国家出让主权的情况,因为那是一种侵略和掠夺,不属于本文研究的范围。
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54 2001年6月Paul Volcker在美国国会听证会作证时的发言。
55 汪祥耀、刘宁军.当前美国会计准则的发展趋势及若干思考[J].会计研究,2003,(5):59-64.
56 这里所指的“有条件”,即要求国际会计准则的质量必须符合以下三个条件:(1)准则必须包括一套核心的会计公告,它们可以构成全面和公认的会计基础;(2)准则必须是高质量的,它们能够导致可比性、透明度和提供充分的信息披露;(3)准则必须严格地加以解释和应用。
57 在该协议中,FASB与IASB双方保证尽最大努力使其现行财务报告准则具有充分可比性,并协调其未来工作计划以确保所制定的准则具有可比性。
58 Nicolaisen,Donald T.Statement by SEC Staff:A Securities Regulator Looks at Convergence[Z].http://www.sec.gov/news/speech/spch040605dtn.htm.2005-06-17
59 具体规定是:凡是会计年度结束于11月15日(包括11月15日)之后的公司,均适用该新规定。返对于2007年度财年截止到11月15日之后的外国公司而言,如果其会计报表符合国际会计准则理事会(IASB)的标准,那么这家公司就不需要按照GAAP重新编制财务报表。
60 Penny Sukhraj:IFRS for the US,Herz says- Herz wants IFRS in the US,not US-GAAP..http://www.accountancyage.com/accountancyage/news/2199968/single-accounting-herz
61 SEC.Press Release:Statement of the European Commission and the U.S.Security mission on mutual recognition in securities markets[Z].http://www.sec.gov/news/press/2008/2008-9.htm,2008-02-05.
62 SEC.Press Release:SEC Establishes advisory committee to make U.S.fin...g system more user-friendly for investors[Z].http://www.sec.gov/news/press/2007/2007-123.htm,2007-06-28.
63 财务会计基金会(FAF)改革主要内容是:扩大从投资者、会计、商业、财务和政府组织和实体中邀请担任FAF受托人的数量和范围;将现有的受托人任期从三年一期同时可能连任一期改为仅任一期,任期五年:将原有的固定的16名受托人组成的受托人委员会转变成为一个弹性的由14-18名不等的受托人组成 的委员会,委员会的规模由委员会的不定期决议确定;增加受托人的治理职能,包括提高其对FASB、财务会计准则咨询委员会(FASAC)、政府会计准则委员会(GASB)和政府会计准则咨询委员会(GASAC)所定期提供的数据和材料进行正式的复核、分析和临督的水平。FASB改革的主要内容是:将FASB的成员从7名缩减到5名,自2008年7月1日起生效;保留FASB简单多数投票要求;修改现有章程;将FASB的议程制定过程转变为“领导者制定议程过程”,即授予FASB主席经过适当的咨询制定FASB 项目计划、议程以及项目优先权的权力。
64 张晓泉:美国:FASB谋求变革.http://www.esnai.com/news/showdoc.asp?NewsID=34931
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80 Deloitte.EC Commissioner urges US SEC to replace US GAAP with IAS(Z).http://www.iasplus.com/restruct/euro2002.htm.2002-2-21.
81 http://www.iasplus.com/restruct/euro2005.htm
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91 该意见稿列出了四个关键问题:加拿大是否应该①保持自身准则制定能力;②保持自身准则还是采纳美国准则或者是国际准则;③保持现有工作策略支持会计准则的国际趋同同时与美国协调;④修改现有的准则要求以给不同类型的实体的使用者提供更有用的信息,如广泛应用其它报告。
92 Canada's Accounting Standards Board ratifies its strategic plan Approves convergence with international reporting standards.Attention Business/Assignment Editors FOR IMMEDIATE RELEASE.TORONTO,2006-1-10.
93 CSA Concept Paper:52-402Possible changes to securities rules relating to International Financial Reporting Standards,2008-2-13
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105 2004年即要求总资产不低于500万美元,负债不低于300万美元
121 转引自:常勋.《国际会计研究》[M].北京:中国金融出版社.2005,p139.
122 常勋.国际会计(第五版)[M].厦门:厦门大学出版社,2006:13.
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125 在IASC的9个发起国当中,除英国和美国外,至少有5个国家的会计受到“盎格鲁—撒克逊”模式的重要影响:加拿大、德国、日本、墨西哥和荷兰。
126 也有人不这么认为,如IASC前秘书长Cairns认为IAS并没有过多地偏向盎格鲁-撒克逊会计,他指出在商誉的摊销期限、企业合并的权益集合法、资产价值调整的处埋、退休后员工福利的改进以及对按通货膨胀经济中子公司外币报表的折算等许多会计事项的处理上,IASC拒绝了美路GAAP而采用了欧洲大陆的做法。
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136 《论国际会计准则委员会改组后的八大变化》:http://www.66wen.com/09glx/gongshangguanli/kuaijixue/20060827/35314.html
137 见,IASBF Annual Report 2006
138 IASB.IASB lakes steps to assist adoption of IFRSs and reinforce consultation-No new IFRSs effective until 2009.http://www.iasb.org/News/Press+Releases/IASB+takes+steps+to+assist+adoption+of+IFRSs+and+r einforce+consultation+No+new+IFRSs+effective+until.htm.2006-7-24
139 周小川:新兴市场的机遇和障碍(2002年5月22日在IOSCO会议上的演讲),资料来源:http://business.sohu.com/31/21/article201652131.shtml
140 Sir David Tweedie addresses US Senate http://www.iasb.org/News/Press+Releases/Sir+David+Tweedie+addresses+US+Senate.htm.2007-10-25
141 陈毓圭 李书锋,中国会计准则建设与国际协调(Z),http://www.ccpan.com/html/hj/zghjyjsjk/hjzzyj/2005/0824/149.php
142 关于中国会计准则改革的历程,曲晓辉教授在1999年将其大体分为三个阶段:(1)第一阶段(1979年至1992年),局部借鉴国际惯例;(2)第二阶段(1992年至1997年),实施与经济体制改革相适应的会计制度;(3)第三阶段(1997年以后),构建按经济业务统一规范的会计准则体系。本文有所参照。参见曲晓辉、陈少华、杨金忠等著《会计准则研究—借鉴与反思》厦门大学出版社,1999;
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167 最近日本外相高村正彦公开在记者招待会上的指责中国对非洲国家的援助与支持不透明。
168 湖南商务局网站WTO发布最新全球贸易报告(Z).2007-4-20.http://big5.hunancom.gov.cn/lywzzsdt/4835.htm;
169 新浪财经2007年中美贸易顺差1633.2亿美元(Z).2008-01-15.http://finance.sina.com.cn/j/20080115/13104407264.shtml
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172 新浪财经2007年中美贸易顺差1633.2亿美元(Z).2008-01-15.http://finance.sina.com.cn/j/20080115/13104407264.shtml
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190 中国信息网络报.2007年中国GDP仍居世界第四位(Z).http://www.zgxxb.com.cn/news.asp?id=11541
191 参考曲晓辉教授PPT文件:国际会计研究——前沿与挑战.
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216 本小节所引用的胡锦涛同志的语言均来源于胡锦涛同志2007年10月15日在中国共产党第十七次全国代表大会上的报告《高举中国特色社会主义伟大旗帜 为夺取全面建设小康社会新胜利而奋斗》
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226 于玉林,全球化:会计理论发展的探讨[J].上海立信会计学院学报,2006,(3):3-8.
227 参见于玉林.全球化:会计理论发展的探讨[J].上海立信会计学院学报.2006,(3):3-8
230 杜兴强,章永奎.财务会计理论[M].厦门:厦门大学出版社,2005:553
231 笔者认为,单纯的注册会计师协会不宜于作为准则制定者
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