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本文引用社会学科前沿理论后霸权理论中有关经济的观点作为会计国际趋同的视角,从宏观的角度论述了会计国际趋同的经济因素影响。对会计国际趋同产生的经济动因、会计国际趋同的选择的经济逻辑和掌控经济实力等方面进行了分析,认为客观经济环境中资本的自由流动尤其是金融资本的盛行、世界市场的形成以及主观福利安全的驱使,是当代会计国际趋同的原因。而选择的过程则是成本与效益的利益权衡过程,背后起操纵作用的则是科技与创新经济的能力。
This article refers to the frontier theory of social science after hegemony theory in the perspective of economics as the international convergence of accounting perspective, from a macro perspective discusses the international convergence of accounting economic factors. It analyzes the economic motivation of international convergence of accounting, the economic logic of the choice of accounting international convergence and the control of economic strength. It considers that the free flow of capital in the objective economic environment, especially the prevalence of financial capital, the formation of the world market and the subjective welfare The drive of security is the reason for the international convergence of contemporary accounting. The choice process is the cost and benefit of the benefits of trade-off process, behind the manipulation is the ability of science and technology and innovation economy.