摘要: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.
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