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在研究会计的国际化趋向和国际会计的时候,人们会自然而然的想到两者形成的原因和它们之间的关联。美国会计学家乔伊和米勒曾经指出,会计的国际化是由四个关键因素促成的,即“1.多国企业的经营活动;2.货币资本市场的国际化;3.一些会计方法的国际性质;4.历史上的先例”。通过对这四个因素和会计职业国际化的分析,他们提出了比较科学的“国际会计”的定义。按照西方科学观点的哲理,概念论是介于唯实论和唯名论之间的,因而,乔伊和米勒共同主张从概念的探讨入手来研究会汁的发展问题,而且认为理论结构和理
When studying the internationalization of accounting and international accounting, one would naturally think of the reasons for their formation and their connection. Joey and Miller, the American accountants, once pointed out that the internationalization of accounting is driven by four key elements: “1. The operating activities of multinational enterprises; 2. The internationalization of monetary capital markets; 3. Some accounting methods International nature; 4. Historical precedent. ” Through the analysis of these four factors and the internationalization of accounting profession, they put forward a more scientific definition of “international accounting.” According to Western philosophy of philosophy, the concept of theory is between the only realism and nominalism, therefore, Joey and Miller jointly advocate the concept of discussion to study the development of juice, but also that the theoretical structure and Reason