摘 要
本研究通过深入分析跨国公司会计准则的定义、特点、发展与演变，以及其在增强财务透明度和降低交易成本方面的核心作用，对跨国公司会计准则的协调问题进行了全面探讨。研究指出，跨国公司在全球化经营过程中面临着会计政策变动频繁、会计准则框架不统一、会计信息透明度不足以及技术和能力不均等多重挑战。这些问题不仅影响了跨国公司的财务报告质量和可比性，也增加了其运营风险和成本。针对这些问题，本研究提出了一系列切实可行的协调策略。建立灵活的会计系统以适应政策变动，确保会计准则的及时性和有效性。推动建立统一的会计准则框架，消除差异，提高跨国财务信息的可比性和透明度。此外，提升会计信息透明度，增强投资者信心，降低信息不对称风险。加强会计人员培训与教育，提升他们的专业素养和应对能力，为跨国公司的健康发展提供有力支持。本研究旨在深入剖析跨国公司会计准则协调的现状与挑战，提出有效的应对策略，为跨国公司在全球范围内实现财务信息的标准化和可比化提供理论支持和实践指导。
关键词：跨国公司 会计准则 协调策略
Abstract
In this paper, the definition, characteristics, development and evolution of accounting standards for multinational corporations, as well as its core role in enhancing financial transparency and reducing transaction costs, are thoroughly discussed. It is pointed out that transnational corporations are faced with multiple challenges in the process of globalization, such as frequent changes in accounting policies, non-uniform accounting standard fr amework, insufficient transparency of accounting information and unequal technology and capability. These problems not only affect the quality and comparability of financial reports of multinational corporations, but also increase their operational risks and costs. In response to these problems, this study puts forward a series of feasible coordination strategies. Establish a flexible accounting system to adapt to policy changes and ensure the timeliness and effectiveness of accounting standards. Promote the establishment of a uniform accounting standards fr amework to eliminate differences and improve the comparability and transparency of financial information across borders. In addition, improve the transparency of accounting information, enhance investor confidence, and reduce the risk of information asymmetry. Strengthen the training and education of accounting personnel, improve their professional quality and coping ability, and provide strong support for the healthy development of multinational companies. The purpose of this study is to deeply analyze the current situation and challenges of the harmonization of accounting standards of transnational corporations, propose effective countermeasures, and provide theoretical support and practical guidance for transnational corporations to achieve standardization and comparability of financial information on a global scale.
Keyword:Multinational corporations Accounting standards Coordination strategy
目 录
1引言 1
2跨国公司会计准则概述 1
2.1跨国公司会计准则的定义与特点 2
2.2跨国公司会计准则的发展与演变 2
2.3跨国公司会计准则的作用 3
3跨国公司会计准则协调的问题 4
3.1会计政策变动频繁 4
3.2会计准则框架不统一 4
3.3会计信息透明度不足 5
4跨国公司会计准则协调的策略 6
4.1建立灵活的会计系统迅速适应政策变动 6
4.2建立统一的会计准则框架 6
4.3提高会计信息透明度 6
5结论 7
参考文献 8
致谢 9
