TPP作为一种“高标准、严要求、零关税”的贸易规则,会影响未来全球的贸易格局和我国的竞争力,并对企业的利益产生冲击。贸易规则的背后是利益,而利益的协调、平衡与优化离不开对会计权益的维护。TPP的实施会使全球价值链分工发生改变,我国企业必须从全球范围着眼,通过“借道”、“改道”、“绕道”等具体路径布局对外贸易和跨国投资,并基于TPP对企业利益的影响,借助“资产”、“成本”与“收益”等会计要素来强化会计权益的维护,进而提高我国会计在全球化经贸规则中的话语权。 TPP as a “high standard, strict requirements, zero tariff” trade rules will affect the future global trade pattern and China’s competitiveness, and the impact on the interests of enterprises. Behind the trade rules is the interests, and the coordination, balance and optimization of the interests can not be separated from the maintenance of accounting rights and interests. The implementation of the TPP will change the division of labor in the global value chain. Our enterprises must focus their attention on a global scale to lay out their foreign trade and cross-border investments through specific routes such as “borrowing”, “diversifying” and “detouring” Based on the impact of TPP on the interests of enterprises, the accounting rights and interests are strengthened with the help of such accounting elements as assets, cost and revenue, so as to enhance the accounting right of our accounting in the rules of globalization.