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二次世界大战后,跨国公司得到了飞跃发展,到八十年代初,世界上约有1000家巨型跨国公司,每家年销售额部超过2.5亿美元,生产的产品约占全世界经济总产量的1/4。在跨国公司的会计和报告标准的国际协调工作中,“联合国国际会计和报告标准政府间专家工作组”(以下简称专家工作组)起到了重要作用。 (一)专家工作组的由来 1972年,联合国经社理事会讨论通过有关跨国公司问题的决议时,即考虑了国际会计的标准问题。1973年,联合国秘书长根据经社理事会的决议,指定了一个小组去研究跨国公司经营活动及其发展对国际关系的影响问题。该小组1974年发表了一份报告,认为跨国公司活动严重缺乏财务和非财务信息,其报告的可比性也极为有限,建议召开专家小组会议,考虑制
After World War II, transnational corporations have made rapid progress. By the early 1980s, there were about 1,000 giant multinational corporations in the world, each with an annual sales volume of more than 250 million U.S. dollars, and the products produced accounted for about the world’s total economic output Of 1/4. In the international coordination of multinational accounting and reporting standards, the United Nations Intergovernmental Working Group of Experts on International Accounting and Reporting Standards (hereinafter referred to as the Expert Working Group) played an important role. The Origin of the Expert Working Group In 1972, when the UN Economic and Social Council discussed and approved the resolution on the issue of transnational corporations, it considered the standard of international accounting. In 1973, the UN Secretary-General, based on the ECOSOC resolution, designated a team to study the impact of the operations of TNCs and their development on international relations. The group published a report in 1974 that considered the serious lack of financial and non-financial information on the activities of transnational corporations and the very limited comparability of its reports suggesting the convening of expert group meetings to consider