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现在我国对会计国际话语权的研究主要集中在政治与经济领域,而较少涉及文化领域。本文从文化角度着手,通过对会计国际话语权由美国单级主导到美欧争夺,再到美欧共治三个阶段演变过程的分析,提出在中国“一带一路”的战略背景下,提升中国会计国际话语权的文化创新路径。
Nowadays, the research on the international discourse power of accounting in our country mainly focuses on the political and economic fields, but less on the cultural fields. This article starts from the perspective of culture, and analyzes the evolution process of international discourse right of accounting from the single-level domination of the United States to the competition between the United States and Europe and the evolution of the three phases of the co-governance between the United States and Europe. It proposes that under the strategic background of China’s “One Belt and One Road” Cultural Innovations to Enhance China ’s International Accounting Right in Accounting.