摘要:这篇论文讲的是国际会计协调化。会计起着很重要的角色。全球经济发展和竞争需要国际会计协调化。紧接着讲了国际会计协调化的起源,协调的定义,国际会计协调委员会,建立强大的管理体系,以促进协调化。
he word “Harmonization”.
“Harmonization” is a process of increasing the compatibility of accounting practices by setting limits on how they can carry. Harmonized standards are free of logical conflicts, and should improve the comparability of financial information from different countries. (Choi, 2005)
International Accounting Standards Committee (IASC)
Once we have set up the international harmonization of accounting principles, we need an international association to work on it. IASC was set up in 1973, after the efforts made to harmonize accounting standards. Before that, companies hunted wealth outside of their home markets and investors attempted to branch out their investments globally faced increasing problems causing by national differences in accounting measurement, disclosure, and auditing.
IASC appeared against this background of growing cross-border movements of capital, and the post-war world economy. Different country had different kinds of consequences for financial reporting. These differences were related to such factors as
company law, company finance, and
taxation and so on. It was necessary for countries to remove such differences through harmonization of accounting to make it easy for world-wide trade and investment. (Camfferman, 2007)
Building a Strong Governance
Given the intendance to the countries all over the world by IASC is not enough. The local government should build strong governance on taking the steps to global accounting harmonization.
Local government should give an important position and mandate in the accounting managing area, which could supply a convenient admission for person working in the organization to manage and analyze the principles established for the harmonization in accounting. They should also constitute a number of policies to make a natural and smooth process of progressive integration of status to let people be familiar with the peaceful, universal values and rules in international accounting. (Underhill, 2003)
We can see that IASC is the result of international accounting harmonization, and it has been taking a long time for the countries around the world to establish such international accounting standards. It is also necessary for us to build a strong governance to administer the standards of the international accounting.
According to what we are discussing above, people could easily believe that international harmonization is a good way to reduce the barriers to the goods, capital through border, and make it easy for the corporations to set up branches in other countries to expand their business. Meanwhile, the IASC will protect the benefits of the companies and play an important role in the global economy. Nevertheless, it is better for IASC to help the country in which most people are still live in a poor condition to establish their global accounting standards in order to help them to do business with the investors from other countries. I hope that more and more international organizations and entities can be involved in the process of harmonizing accounting standards.
References:
Camfferman, K. & Zeff, S. A. (2007). Financial reporting and global capital markets: A history of the international acco
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