摘要
“一带一路”建设是我国新时期全面改革开放的重要组成部分,在树立我国对外开放理念、促进我国企业国际化、促进政治沟通、贸易畅通和资本运作方面发挥着重要作用。随着经济发展,我国与“一带一路”沿线国家开展了更多的国际经济合作,研究会计基础设施建设具有十分重要的理论与现实意义。然而,目前我国会计法规体系不健全、会计制度不完善、会计人才匮乏,不能很好地满足“一带一路”建设中各国开展跨国经营的需要。这就要求加快推进会计改革与创新。在“一带一路”的大背景下,从会计准则趋同、税收环境和国际化会计人才的培养等方面提出了会计基础设施的构建思路。
The construction of the“Belt and Road”is an important part of China's comprehensive reform and opening up in the new era,and plays an important role in establishing the concept of opening up to the outside world,promoting the internationalization of Chinese enterprises,promoting political communication,unimpeded trade and capital operation.With the economic development,China has carried out more international economic cooperation with countries along the“Belt and Road”,and it is of great theoretical and practical significance to study the construction of accounting infrastructure.However,at present,China's imperfect accounting laws and regulations,imperfect accounting system and lack of accounting talents cannot well meet the needs of countries in the construction of the“Belt and Road”to carry out transnational operations.So it is necessary to accelerate the accounting reform and innovation.Under the background of the“Belt and Road”,this paper puts forward the thoughts for the construction of accounting infrastructure from the aspects of convergence of accounting standards,tax environment and training of international accounting talents.
作者
尚玲
SHANG Ling(Xinjiang Agricultural University)
出处
《当代会计》
2023年第2期76-78,共3页
Contemporary Accounting
关键词
“一带一路”
国际经济合作
会计基础设施
“Belt and Road”
international economic cooperation
accounting infrastructure
