International accounting graduation thesis 1
On the inevitability of international accounting coordination
In recent years, due to the frequent growth of multinational corporations, the rise of the wave of world economic globalization and the enhancement of international capital activities, the economic cooperation among countries in the world has become closer and closer. Due to the different economic, political and social environment in China, the accounting information provided by China accounting report is quite different from that provided by international accounting. However, with the development of international communication and cooperation, international trade and multinational companies, people increasingly demand that accounting information be comparable and understandable in the international scope. Therefore, China needs to participate in international accounting coordination to further narrow the gap with International accounting practices. What attitude China should adopt in the formulation of accounting standards is related to the formulation and development trend of accounting standards in China, so it is imperative to participate in international accounting coordination.
First, the meaning of international accounting harmony
International accounting coordination refers to the process of limiting the differences between national accounting standards and accounting information, thus increasing the comparability of accounting information in the international scope. Different from international accounting standardization, international accounting coordination is a process of reducing contradictions and forming an orderly structure on the basis of differences. It is a process of gradually narrowing the level of differences in accounting practices among countries, thus increasing the comparability and understandability of accounting information among countries. International accounting coordination is an initiative, not a compulsion. It is the result of harmonious participation of all parties, and its ultimate direction is to popularize and apply advanced accounting theories and methods in the world.
Second, China to stop the inevitability of international accounting coordination
Under the background of global economic integration. China's international accounting coordination activities are conducive to promoting international economic cooperation and international trade. It is conducive to China's integration with international accounting, which is the objective demand of China's economic dependence on foreign countries.
(A) China's economic interdependence makes international accounting coordination have no choice.
With the development of global economic integration, China's economy is increasingly dependent on foreign countries. More and more enterprises in our country have changed from domestic enterprises to multinational companies and participated in the bidding of international capital market, which means that our economy has been integrated into the tide of the world economy, which also puts forward new requirements for our accounting standards. International accounting coordination can reduce the cost of financing and preparing financial reports of listed companies outside China, and enhance the comparability and credibility of accounting information in the international scope, which is conducive to the healthy development of China's capital market. Therefore, the international coordination of accounting has no choice.
(B) accounting international harmony is the need to absorb international investment.
In the spring tide of the world economy, a large number of foreign capital has also flowed into China, forming a large number of foreign-invested enterprises. A good international investment environment is not limited to the hard environment such as transportation, communication, capital, market and resources, but also includes the internal soft environment such as accounting, auditing and taxation. International accounting coordination is in China's interest, which can improve the accounting information quality of China enterprises, attract more foreign investors, enable investors to make quick decisions on the financial and operating conditions of the invested enterprises, and promote the development of international investment.
(C) International accounting coordination is the demand of the development and perfection of China market environment.
China is a new market economy country, which is in the period of perfecting the socialist market economy. It is quite different from other countries in market development, legal system and other environment. Developing and improving China's market environment and shortening the gap between China's market economy and the world economy require China's accounting to be in line with international standards.
Third, the situation and problems faced by China accounting international coordination
In recent years, China's reform and opening-up has been deepening. At present, a socialist market economic system with China characteristics has been established. The changes in China's economic environment, especially the new rules such as Article 39 of the Accounting Standards for Enterprises and Article 48 of the Auditing Standards for Certified Public Accountants issued by the Ministry of Finance in 2006, show that China has also made some achievements in international harmony. The implementation of these new standards indicates that a system of enterprise accounting standards that meets the requirements of China's market economy and is in line with international practices has been gradually established. Its implementation will improve the transparency and comparability of information and contribute to the development of China and even the international capital market.
At present, the pace of international accounting coordination in China has started, and its importance is obvious, but it also faces many problems.
(1) In terms of understanding, it overemphasizes the characteristics of China.
In the understanding of international accounting coordination, many people overemphasize their own practices and the characteristics of China, while ignoring the coordination and convergence with international accounting standards, which is not conducive to the understandability of China's accounting information in international economic exchanges.
(B) There is a one-way tendency in international accounting coordination.
Some accountants blindly learn from foreign countries instead of introducing our good experience and methods to foreign countries; Copying foreign accounting forms and standards, but ignoring domestic accounting practice, legal environment and economic background. International accounting coordination is one-way.
(3) Self-created foreign experience and one-sidedness of International accounting practices.
Only pay attention to the accounting forms of prosperous countries, but ignore the countries developing China and emerging economies; Only pay attention to enterprise accounting, but ignore the accounting category of macro-accounting and the government and non-profit organizations; Only pay attention to traditional accounting and reporting, but ignore many new accounting categories such as management accounting, environmental accounting, social responsibility accounting and human resource accounting.
(D) The quality of accounting personnel is uneven.
Although there are tens of millions of accountants in our country. However, there is still a lack of high-quality talents who know International accounting practices, and the quality of the whole accounting team is also mixed, and the ability to master new principles and systems is limited.
Fourth, China measures to prevent international accounting coordination
(A) a correct understanding of international accounting harmony, and actively participate in the process of accounting internationalization.
With the development of economic globalization, we must correctly understand the importance and necessity of international accounting coordination and actively promote the international convergence of accounting standards. On the one hand, in accounting treatment, similar variables and events should be treated in the same way as possible to improve the international comparability of financial statements. On the other hand, due to the special environment in China, we should proceed from reality and deal with the transaction according to its nature. At the same time, China should also actively participate in the process of accounting internationalization, not only to create advanced foreign ideas and experiences, but also to introduce China accounting to foreign countries. Complete two-way harmony.
(B) the successful experience of establishing a foreign market economy country divorced from the reality of China. But we should prevent plagiarism.
We should introduce and absorb the advanced ideas and technical methods of foreign accounting according to the actual situation in China. And stop talking in general terms, choose your own objects according to needs and advantages and disadvantages, and pay attention to accounting in rich countries. We should also actively learn from the accounting experience of developing countries, especially newly industrialized countries; Actively introduce and introduce the accounting experience of non-English speaking countries; Pay attention to the introduction and absorption of foreign governments and non-profit organizations accounting, macro-accounting and other practices; Pay attention to the new development and new category of foreign accounting. However, when China's accounting stops international coordination, it can neither be viewed negatively nor follow up consciously; Neither can it affect the process of change, nor can it just seek quantity, not quality.
(3) Training high-quality accounting professionals. Improve the overall level of accounting personnel
We should actively and dialectically learn and absorb the accounting theories and methods of western countries and the beneficial parts of international accounting standards through international professional organizations; At the same time, we should also introduce accountants from China to foreign countries to complete two-way exchanges and cooperation. Establish specialized foreign accounting research institutions and deepen accounting teaching reform. Cultivate international accounting talents and revise and improve international unified accounting standards from time to time with a development perspective. In the process of accounting teaching, we should improve the level of accounting education, set up international accounting and comparative accounting suitable for China's national conditions in colleges and universities, and cultivate high-quality applied accounting talents. In addition, it is necessary to speed up the internationalization of auditing in China and ensure the universal trial of financial report verification in China.
International Accounting Graduation Thesis II
Suggestions on international accounting standards
With the rise of the world economic tide, the economic cooperation between China and other countries in the world is getting closer and closer, which requires China's accounting information to be comparable and understandable in the international scope. Therefore, it is imperative for China to participate in international accounting coordination.
Keywords: international accounting harmony: inevitability
In recent years, due to the frequent growth of multinational corporations, the rise of the wave of world economic globalization and the enhancement of international capital activities, the economic cooperation among countries in the world has become closer and closer. Due to the different economic, political and social environment in China, the accounting information provided by China accounting report is quite different from that provided by international accounting. However, with the development of international communication and cooperation, international trade and multinational companies, people increasingly demand that accounting information be comparable and understandable in the international scope. Therefore, China needs to participate in international accounting coordination to further narrow the gap with International accounting practices. What attitude China should adopt in the formulation of accounting standards is related to the formulation and development trend of accounting standards in China, so it is imperative to participate in international accounting coordination.
First, the meaning of international accounting harmony
International accounting coordination refers to the process of limiting the differences between national accounting standards and accounting information, thus increasing the comparability of accounting information in the international scope.
Different from international accounting standardization, international accounting coordination is a process of reducing contradictions and forming an orderly structure on the basis of differences. It is a process of gradually narrowing the level of differences in accounting practices among countries, thus increasing the comparability and understandability of accounting information among countries.
International accounting coordination is an initiative, not a compulsion. It is the result of harmonious participation of all parties, and its ultimate direction is to popularize and apply advanced accounting theories and methods in the world.
Second, China to stop the inevitability of international accounting coordination
Under the background of global economic integration. China's international accounting coordination activities are conducive to promoting international economic cooperation and international trade. It is conducive to China's integration with international accounting, which is the objective demand of China's economic dependence on foreign countries.
(A) China's economic interdependence makes international accounting coordination have no choice.
With the development of global economic integration, China's economy is increasingly dependent on foreign countries. More and more enterprises in our country have changed from domestic enterprises to multinational companies and participated in the bidding of international capital market, which means that our economy has been integrated into the tide of the world economy, which also puts forward new requirements for our accounting standards. International accounting coordination can reduce the cost of financing and preparing financial reports of listed companies outside China, and enhance the comparability and credibility of accounting information in the international scope, which is conducive to the healthy development of China's capital market. Therefore, the international coordination of accounting has no choice.
(B) accounting international harmony is the need to absorb international investment.
In the spring tide of the world economy, a large number of foreign capital has also flowed into China, forming a large number of foreign-invested enterprises. A good international investment environment is not limited to the hard environment such as transportation, communication, capital, market and resources, but also includes the internal soft environment such as accounting, auditing and taxation. International accounting coordination is in China's interest, which can improve the accounting information quality of China enterprises, attract more foreign investors, enable investors to make quick decisions on the financial and operating conditions of the invested enterprises, and promote the development of international investment.
(C) International accounting coordination is the demand of the development and perfection of China market environment.
China is a new market economy country, which is in the period of perfecting the socialist market economy. It is quite different from other countries in market development, legal system and other environment. Developing and improving China's market environment and shortening the gap between China's market economy and the world economy require China's accounting to be in line with international standards.
Third, the situation and problems faced by China accounting international coordination
In recent years, China's reform and opening-up has been deepening. At present, a socialist market economic system with China characteristics has been established. The changes in China's economic environment, especially the new rules such as Article 39 of the Accounting Standards for Enterprises and Article 48 of the Auditing Standards for Certified Public Accountants issued by the Ministry of Finance in 2006, show that China has also made some achievements in international harmony. The implementation of these new standards indicates that a system of enterprise accounting standards that meets the requirements of China's market economy and is in line with international practices has been gradually established. Its implementation will improve the transparency and comparability of information and contribute to the development of China and even the international capital market.
At present, the pace of international accounting coordination in China has started, and its importance is obvious, but it also faces many problems.
(1) In terms of understanding, it overemphasizes the characteristics of China.
In the understanding of international accounting coordination, many people overemphasize their own practices and the characteristics of China, while ignoring the coordination and convergence with international accounting standards, which is not conducive to the understandability of China's accounting information in international economic exchanges.
(B) There is a one-way tendency in international accounting coordination.
Some accountants blindly learn from foreign countries instead of introducing our good experience and methods to foreign countries; Copying foreign accounting forms and standards, but ignoring domestic accounting practice, legal environment and economic background. International accounting coordination is one-way.
(3) Self-created foreign experience and one-sidedness of International accounting practices.
Only pay attention to the accounting forms of prosperous countries, but ignore the countries developing China and emerging economies; Only pay attention to enterprise accounting, but ignore the accounting category of macro-accounting and the government and non-profit organizations; Only pay attention to traditional accounting and reporting, but ignore many new accounting categories such as management accounting, environmental accounting, social responsibility accounting and human resource accounting.
(D) The quality of accounting personnel is uneven.
Although there are tens of millions of accountants in our country. However, there is still a lack of high-quality talents who know International accounting practices, and the quality of the whole accounting team is also mixed, and the ability to master new principles and systems is limited.
Fourth, China measures to prevent international accounting coordination
(A) a correct understanding of international accounting harmony, and actively participate in the process of accounting internationalization.
With the development of economic globalization, we must correctly understand the importance and necessity of international accounting coordination and actively promote the international convergence of accounting standards. On the one hand, in accounting treatment, similar variables and events should be treated in the same way as possible to improve the international comparability of financial statements. On the other hand, due to the special environment in China, we should proceed from reality and deal with the transaction according to its nature. At the same time, China should also actively participate in the process of accounting internationalization, not only to create advanced foreign ideas and experiences, but also to introduce China accounting to foreign countries. Complete two-way harmony.
(B) the successful experience of establishing a foreign market economy country divorced from the reality of China. But we should prevent plagiarism.
We should introduce and absorb the advanced ideas and technical methods of foreign accounting according to the actual situation in China. And stop talking in general terms, choose your own objects according to needs and advantages and disadvantages, and pay attention to accounting in rich countries. We should also actively learn from the accounting experience of developing countries, especially newly industrialized countries; Actively introduce and introduce the accounting experience of non-English speaking countries; Pay attention to the introduction and absorption of foreign governments and non-profit organizations accounting, macro-accounting and other practices; Pay attention to the new development and new category of foreign accounting. However, when China's accounting stops international coordination, it can neither be viewed negatively nor follow up consciously; Neither can it affect the process of change, nor can it just seek quantity, not quality.
(3) Training high-quality accounting professionals. Improve the overall level of accounting personnel
We should actively and dialectically learn and absorb the accounting theories and methods of western countries and the beneficial parts of international accounting standards through international professional organizations; At the same time, we should also introduce accountants from China to foreign countries to complete two-way exchanges and cooperation. Establish specialized foreign accounting research institutions and deepen accounting teaching reform. Cultivate international accounting talents and revise and improve international unified accounting standards from time to time with a development perspective. In the process of accounting teaching, we should improve the level of accounting education, set up international accounting and comparative accounting suitable for China's national conditions in colleges and universities, and cultivate high-quality applied accounting talents. In addition, it is necessary to speed up the internationalization of auditing in China and ensure the universal trial of financial report verification in China.
International Accounting Graduation Thesis 3
On the ways to cultivate international accounting talents
First, build a team of bilingual teachers and improve their teaching level.
(A) to carry out Sino-foreign exchange activities to improve the professional knowledge of international accounting of bilingual teachers.
With the deepening of economic globalization, more people are willing to participate in cultural exchanges with education as the carrier. In this context, schools can increase their attraction to outstanding foreign teachers, learn from the advanced teaching models of foreign universities and gradually integrate into the international environment. Colleges and universities should choose talent introduction channels according to local conditions. They can invite foreign experts and scholars to give lectures in domestic universities, participate in academic discussions, carry out cooperative research, hold international academic conferences or seminars, and introduce the latest foreign research trends and achievements into universities. This will help bilingual teachers to get the latest information about the development of the subject, absorb the cutting-edge professional knowledge, introduce the latest scientific knowledge into bilingual course teaching, and update and improve their professional knowledge structure to meet the needs of the continuous development of bilingual education.
Provide more bilingual teachers with opportunities to study and communicate abroad.
With the rise of bilingual education, the ranks of bilingual teachers are growing. However, quite a few bilingual teachers have no experience in studying abroad. Studying abroad is not a simple English training. Studying abroad can improve the teaching level and scientific research ability in an all-round way, and can communicate with international frontier ideas. Through study and communication, the teaching concept and vision of bilingual teachers can be improved. Bilingual teachers who have studied abroad can bring the most advanced teaching concepts, teaching methods and cutting-edge trends of accounting specialty back to college classrooms, thus getting rid of international accounting teaching. Two layers of skin? Dilemma, truly realize the integration of classroom and reality, the combination of theory and practice.
By establishing a teaching team with foreign teachers, the teaching level of bilingual teachers can be improved.
In recent years, cooperative education, as a new way of running a school, has sprung up in major universities. Cooperative education has deepened the exchanges and cooperation between universities and the international community, and truly realized mutual assistance, mutual infiltration and resource sharing. More and more foreign teachers have entered the classrooms in China, giving students the opportunity to get in touch with foreign educational ideas and teaching methods, thus cultivating new accounting talents with international vision. Therefore, colleges and universities should attract excellent foreign teachers to join their teaching teams. By carrying out accounting business exchanges and academic discussions, we can improve teaching methods and educational concepts and effectively improve the teaching ability and comprehensive quality of bilingual teachers.
(D) Establish and improve the incentive and competition mechanism to promote the development of bilingual teachers to a high level.
Colleges and universities should build a virtuous working environment, taking into account both the personal development needs of bilingual teachers and the development needs of schools, creating development space and necessary conditions for bilingual teachers, encouraging them to learn relevant theories and methods of bilingual teaching, devote themselves to scientific research, love their jobs and give full play to their abilities and talents. At the same time, we should also improve the evaluation system, make rewards and punishments clear, and achieve the purpose of encouragement through evaluation.
Second, promote bilingual teaching and improve students' foreign language level, especially professional foreign language level.
(A) increase investment in basic English courses to improve students' English level.
The biggest feature of bilingual teaching is to teach in two languages at the same time. English proficiency, especially professional foreign language proficiency, directly affects the effect of bilingual teaching. Colleges and universities can further improve the English level of international accounting students by offering basic English courses and increasing teaching investment, such as stipulating that students must pass CET-4 and CET-6. Improving English level to ensure the smooth development of bilingual teaching.
(b) Improve students' ability to read the original textbooks, and replace the original professional courses with internationally recognized qualification examination courses such as ACCA and CGA.
Real bilingual teaching should use the original English textbooks. Only by using the original textbooks can bilingual teaching have a unique teaching atmosphere. According to the actual situation, when choosing teaching materials, you can consider taking the qualification examination of ACCA, CGA and other teaching materials. ACCA (chartered certified accountants Association) was founded in 1904. It is one of the largest and most influential professional accounting organizations in the world at present, and it is also the fastest-growing professional accounting group that is internationalized in its operation. ACCA course is comprehensive, perfect and advanced, and has been adopted by the United Nations as the blueprint of global accounting course. CGA (Canadian Institute of Certified Accountants) is an accounting professional group approved by the Canadian Parliament. It is an active member of four international accounting organizations: International Accounting Standards Committee (IASC), Pan American Institute of Accounting (IAA), Asia-Pacific Federation of Accountants (CAPA) and International Federation of Accountants (IFAC). CGA enjoys a high international reputation, and its members can practice in Canada, sign audit reports independently or engage in advanced financial and enterprise management work around the world.
Choosing an internationally recognized qualification examination course as a professional course can greatly broaden the international vision of international accounting students and better cultivate international thinking. The ever-changing international environment requires the teaching of international accounting to keep pace with the times, which is also the reason for choosing the qualification examination textbook. The change of qualification examination textbooks can reflect the forefront of international accounting and is also an effective way to spread international accounting information. Carrying out bilingual teaching centered on internationally recognized qualification examination courses, or even teaching in English, can bring new feelings to students and make them better accept bilingual teaching content. The study of the qualification examination materials also laid a solid foundation for passing the qualification examination in the future.
Third, cooperate with foreign-funded enterprises to improve students' practical ability.
As a new talent training mode, school-enterprise cooperation has been widely used. Its main characteristics are: resource sharing, complementary advantages, mutual penetration and mutual support. Training and adoption of international accounting talents? School-enterprise cooperation? , mainly for multinational enterprises and internationally renowned accounting firms.
(A) to carry out school-enterprise cooperation with multinational enterprises
Combining schools with multinational enterprises means that international accounting students who have studied in school theory for a period of time are placed in accounting assistant positions of multinational enterprises. Theoretical study? And then what? Job training? Joint school-running mode. Make theory and practice, training links highly integrated, and avoid the phenomenon that theory and practice are out of touch. Internship in multinational enterprises not only has a good language environment, but also can improve practical operation ability, be familiar with the differences between international accounting and domestic accounting, and better integrate knowledge.
The mode of school-enterprise cooperation has the following three aspects:
1. Students enter relevant positions in enterprises for internship. According to the actual situation of the financial department of multinational enterprises, the specific measures are to arrange excellent students to go to the financial department for professional practice as accounting assistants. Because work experience is of great significance to accounting work, it is necessary to provide internship opportunities for college students. After entering a multinational enterprise, students can further improve their comprehensive quality in an international environment, including English proficiency and accounting practice ability. Through school-enterprise cooperation, on the one hand, it can alleviate the work pressure of the financial department staff of multinational enterprises, on the other hand, it can build a good practice platform for international accounting students.
2. Excellent corporate finance managers teach in schools. Promote mutual employment between schools and enterprises, and senior financial managers of multinational enterprises enter the classroom to give lessons to students. At the same time, international accounting teachers in colleges and universities train enterprise financial personnel and improve the quality of employees. Through the mutual support of schools and enterprises, students can gain more practical experience in teaching, which is not only a process of improving students' accounting professional ability, but also a process of helping the financial department of enterprises to better play its functional role.
3. take it? Orientation? Type culture. To achieve the synchronization of enrollment and recruitment, teaching and production, practice and employment, the implementation of education is completed by enterprises and schools, and the content of training and examination comes from the needs of enterprises, so as to offer accounting professional courses and practical courses for enterprises and play a greater role in specific vocational training. According to the needs of enterprises, carry out short-term skills training. After the training, the company will organize an examination, and only after passing the examination can they be employed according to the contract.
(B) to carry out school-enterprise cooperation with accounting firms
1. Establish an internship base in an accounting firm. Universities can send outstanding international accounting students to practice in accounting firms, which will provide specific internship guidance.
2. Two-way teacher cooperation is implemented between schools, and excellent trainers and partners are selected from the firm as part-time teaching teachers and internship tutors for practical courses. There are plans to send international accounting teachers to the company for temporary training to increase their practical experience.
3. Cooperate in research projects in the fields of financial management, auditing and asset evaluation. Accounting institute undertakes research projects, and accounting firms provide necessary help to assist in research.
4. Provide training services, build an online teaching platform and provide online training courses.
Fourth, summary.
Under the background of the great integration of economy and education, international accounting majors are favored, and the cultivation of international accounting talents has attracted much attention. How to cultivate internationally competitive accounting talents has become an urgent problem for colleges and universities. Faced with different training modes, schools should choose appropriate training methods according to their own characteristics. The team of international accountants is the key to the success of international accounting education. Only with a strong faculty can the accounting major in colleges and universities truly go international. For a theory that is divorced from reality? Two layers of skin? Problems, colleges and universities can avoid through school-enterprise cooperation. The biggest advantage of school-enterprise cooperation with foreign-funded enterprises is to provide an optimal internship environment for international accounting students and maximize the integration of theory and practice. The exploration of international accounting talent training mode goes far beyond this. It is hoped that the viewpoints expounded in this paper can bring new ideas and methods to the cultivation of international accounting talents in colleges and universities.
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