摘要
任何法律的移植,必须有其适宜的条件,国际会计准则是以西方文化为土壤的,西方人长期在这种文化下熏陶,能够从内心深处认同并愿意认真执行会计准则。而中国儒家文化与西方文化有明显的不同。儒家重服从轻民主,重人情轻法制,重合谐轻个性,重传统而轻变革,重伦理轻科学。基于以上认识,尽管会计国际化趋势已成定局,但我国目前所处的会计环境,无论是深层的政治经济体制上还是表层的法规制度以及所处的文化底蕴上,均与西方发达国家有着明显差异。影响会计移植的文化因素是一个不容忽视的问题,我们在出台政策时要根据实际情况再细化具体办法,使其具有可操作性、可执行性。
Transplant of any law shall lie in agreeable soil and climate, so cultural traditions go against rules of new accounting. ISA, based on western cultures, enables westerners to obey accounting roles while China＇s Confucian culture stresses obedience and lessens demecracy, stresses human relationships and lessens legal systems, stresses harmony and lessens personality and stresses tradition and lessens reform. As a result, regardless of accounting globalization trend, the accounting environment in China is quite different from that in western developed countries, including political and economic systems, regulations and rules and cultures. Culture, affecting accounting transplant, is indispensable. Policies shall be put into force with operability, performability according to different levels and cultures.
出处
《连云港职业技术学院学报》
2008年第3期28-31,共4页
Journal of Lianyungang Technical College
关键词
会计移植
趋同
不确定性
不相容
accounting transplant
convergence
uncertainty
incompatibility
