“ 一带一路”背景下会计面临的机遇与挑战 摘 要一带一路战略是我国现今高速发展下所制定的重要战略，同时一带一路战略为经济社会带来了发展，为会计理论与实务的发展创造了历史机遇，同时在“一带一路”视域下的金融和产业合作、能源开发、基础设施投资建设以及区域共赢等方面对会计提出了全新的要求，为了更好地与他国进行经济往来，在“一带一路”政策背景下进行会计改革就显得尤为必要。首先，本文简要阐述了一带一路政策以及当前的研究背景和意义；接着说明了会计面临的机遇以及基于产生的动因；然后分析了“一带一路”政策给我国会计发展变革所带来的挑战；最后，提出了在“一带一路”的前提下会计如何应对前所未有的挑战及对策，主要包含会计业务多元化发展及完善会计制度的监督性协调性、强化与周边国家的会计交流和会计人才的培养方案。本文的创新之处在于分析了在当前所制定“一带一路”的政策背景下会计所需应对的挑战与对策。关键词“一带一路”；会计；机遇；挑战；会计变革英文摘要One Belt And One Road strategy is now under the high speed development in our country, the important strategy at the same time have a strategy for economic and social development, the development of accounting theory and practice created the historical opportunity, in all the way "area" at the same time horizon, financial and industrial cooperation, energy development, investment in infrastructure construction and regional win-win puts forward new requirements on accounting, in order to better economic exchanges with other countries, under the background of "neighbourhood" policy is particularly necessary for accounting reform. First, this paper briefly describes the One Belt And One Road policy and the current research background and significance; Then it explains the opportunity of accounting and the cause of accounting. Then it analyzes the challenges brought by the "One Belt And One Road" policy to the development and reform of accounting in China. At last, it puts forward how to deal wit...
