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我国的会计准则自2005年始开始全面与国际趋同,随着国际会计准则的修订,我国的会计准则也不断随之修订。但我们坚持一个原则:就是趋同而非相同,不采取直接采用的方法。从国家层面而言,准则制订原则的选择其实与这个时代的全球化趋势、大国的例外主义以及文化自觉理论密切相关。本文试图从上述三个理论视角对会计准则修订过程的传导效应的分析着手,在理论上对会计准则王国的秩序重建提供佐证与解释,并对一些观点进行了综合评述。
China’s accounting standards have been fully and internationally converged since 2005, and with the revision of international accounting standards, our country’s accounting standards have been constantly revised. However, we insist on the principle that convergence is not the same and we do not adopt the direct method. At the national level, the choice of the principle of norm-setting is in fact closely linked with the globalization trend of this era, the exceptionalism of the major powers and the theory of cultural self-consciousness. This article attempts to start from the above three theoretical perspectives on the conduction of accounting standards revision process analysis, in theory, to provide proof and interpretation of the order of the Kingdom of accounting standards, and some of the views of a comprehensive review.