摘要
按照单一会计标准形成的可比的会计信息是资本市场有效运行的基础。然而,会计绝不仅仅是对经济现象进行客观反映的"信息系统",它更是企业组织中确定绩效衡量标准的权力子系统,代表着不同的社会政治结构;当不同国家的企业在同一资本市场上面对某一特定绩效标准展开竞争时,必然导致国家间权力格局和利益格局的调整,使得会计问题转化为国际政治问题。由此,作为一种重要的资本规则,会计标准并非"中性",其背后隐藏着激烈的国家间冲突。欧共体所追求的实现资本自由流动的目标推动了欧洲会计一体化进程;欧共体成员国间以及欧美之间针对国际会计标准主导权所展开的激烈角逐使得欧洲会计一体化的历史进程更明显地表现为一个政治过程。
To provide comparable financial information according to the single accounting standards is the basis of a sound capital market.However,rather than a mere 'information system'whose functions are only to depict economic facts objectively,accounting is an important component of the power system in the enterprises.By implementing the standards of economic performance set by the accounting system,the power of resource-controlling and income-distributing of the enterprises will be enlarged and the current social and political structure of the organization legitimized.When enterprises from different countries apply the same standards and compete in a given market,the power pattern and interest structure of the states will necessarily be readjusted and the accounting issues in turn become political ones.Thus,the accounting standards,as a kind of important capital rules which are non-neutral,are decided by the struggles among states.It is the goal of free movement of capital pursued by the EC that has promoted the European accounting integration,which is more of a political process than a market one by virtue of the intensive competition among the European countries and between the European Union and the United States in order to dominate in the formulation of international accounting standards.
出处
《欧洲研究》
CSSCI
北大核心
2012年第6期120-140,166-167,共21页
Chinese Journal of European Studies
