近年来，世界经济日趋一体化，各国会计制度与实务的显著差异给跨国经营、资本流动以及政府监管等活动带来了极大的困扰。为减少并消除国际间会计差异，不少学者致力于国际会计协调化研究。现有的诸多研究结果表明，环境因素（如政治、经济、法律等）对会计制度和实务的形... In recent years, as the world economy becomes more and more integrated, the significant differences between the accounting systems and practices of various countries have greatly disturbed the activities of transnational operation, capital flow and government regulation. In order to reduce and eliminate the international accounting differences, many scholars devote themselves to the study of international accounting harmonization. Many existing research shows that the environmental factors (such as politics, economics, law, etc.) on the accounting system and practice of the shape ...