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随着“一带一路”经济战略的提出,跨国公司区域经济合作发展迅速,这要求会计这种“商业语言”也要走向国际化,在全球范围内“通用”。会计实现全球协调,在国际贸易、国际投融资和许可经营中可以减少国际交往中“会计语言”不通的障碍。我们探讨中国和一带一路沿线国家的会计模式的国际协调性,对促进“一带一路”沿线国家后续的会计协调具有重要的意义。
With the advent of the “Belt and a Road” economic strategy, the rapid development of regional economic cooperation among transnational corporations requires that this “commercial language ” should also be internationalized and globally “universal.” Accounting to achieve global coordination in international trade, international investment and financing and licensing operations can reduce the “accounting language ” barrier in international communication barrier. Our discussion on the international coordination of the accounting models of China and the countries along the Belt and Road is of great significance to the follow-up accounting coordination among countries along the Belt and Road.