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China - ASEAN Free Trade Area of ??the impact of international convergence of accounting standards research

Author: LiFuXue
Tutor: ZuoXiaoYan
School: Yunnan University of Finance
Course: Accounting
Keywords: China-ASEAN Free Trade Area International convergence of accounting standards Accounting education Accounting service
CLC: F233
Type: Master's thesis
Year: 2011
Downloads: 352
Quote: 0
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Abstract

At Washington summit in November 15, 2008, The Group of 20 (G20) analyzed and concluded the root causes of financial crisis, and proposed the goal of improving administration structure of IASB and establishing high quality accounting standards. In September 25, 2009, G20 hold the third financial summit at Pittsburgh, US, G20 summit of world leaders make further efforts to establish a global uniform accounting standard, and IASB was making significant changes to a series of international financial reporting. High quality and global acknowledged accounting standards system could eliminate accounting linguistic Communication barrier, and promote accounting internationalization to the highest state of accounting standardization.In pace with IASB declaration of making IFRS which have the sense of“global accounting standards”, various countries are making their accounting standards tend to IFRS, accounting standards in China-ASEAN Free Trade Area also tend to international standards.The convergence of accounting standards in China-ASEAN Free Trade Area affects the reformation of accounting education and the realization of“going out”strategy. Scholars both in and out of China have studied the relevant problems from many aspects and various angles. On the basis of international convergence of accounting standards in China-ASEAN Free Trade Area, I will research its promoting efficiency on the accounting education and accounting services, these researches have significant meaning and Practical Values.First of all, this paper reviews existing studies of the development of accounting standards in China-ASEAN Free Trade Area and its efficiency on the accounting education and accounting services, concludes and evaluates their research findings. Then I use economic consequence theory and the theory of internal and external factors as research foundation to analyze the current situation and obstacles of international convergence of accounting standards in China-ASEAN Free Trade Area, research its efficiency on the accounting education reform and“going out”strategy, at the same time, I use questionnaire method to support my opinions, I distribute 60 shares and take back 48 shares of valid questionnaire. Then I analyze the influence over accounting education and accounting services. At last, I propose some strategies and policies to deal with international convergence of accounting standards in China-ASEAN Free Trade Area.This paper uses in combination with Normative Research and empirical research.At first, this paper carries out theoretical analysis on the current situation and obstacles of international convergence of accounting standards in China-ASEAN Free Trade Area. Then base on the conclusion of current situation and combine with institution economics to analyze the obstacles.Secondly, the paper researches the efficiency on the accounting education and accounting services. Then, I let theoretical analysis as the basis and use the method of questionnaire to analyze the efficiency on the accounting education and accounting services, and I obtain the following conclusions: international convergence of accounting standards in China-ASEAN Free Trade Area promoted the reformation of accounting education, cultivated more accounting talents who could help the development of China-ASEAN, meanwhile, it can be benefit to realize the output of accounting talents and accounting firms“going out”strategy.At last, combining with above researches, the paper presents research conclusion: the international convergence of accounting standards in China-ASEAN Free Trade Area will promote accounting education reform and the“going out”strategy. On this basis, the paper proposes some strategies and policies to deal with international convergence of accounting standards in China-ASEAN Free Trade Area

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