内容简介

“会计基础设施”的建设对于推进“一带一路”战略具有重要价值。为此，上海国家会计学院联合ACCA和德勤中国，于2017年7月13日举办了主题为“会计基础设施”助推“一带一路”的高层研讨会。研讨会邀请政界、学界和企业界代表，围绕“会计体系：差异与协调”“税收风险：识别与规避”“资本市场：融合与发展”和“合作共创未来”四个专题展开研讨碰撞，形成了具有理论和实践价值的观点。同时，此次研讨会上发布了由上海国家会计学院、ACCA和德勤中国三方联合调研完成的“‘会计基础设施’助推‘一带一路’战略”课题研究成果，旨在响应“一带一路”战略，发挥会计界的使命和担当，贡献会计新智慧，发出会计好声音。本书即是对课题研究报告和嘉宾观点的系统梳理和完整呈现。

目录

什么是会计基础设施？

“会计基础设施”助推“一带一路”倡议

德勤中国助力“一带一路”

“一带一路”中国企业国际化会计体系——差异与协调

“金砖国家”会计监管与国际趋同

“走出去”企业全球财务管理的“中兴经验”

跨国企业税务管理介绍

“一带一路”企业走出去的税收风险

“走出去”企业海外并购的税务风险管理

印度税制概览及税改动向

资本市场：一体化与发展

“一带一路”倡议之中国与欧盟

我国企业投资“一带一路”国家基本情况——基于晨哨平台的数据分析

如何利用香港资本市场搭建境外融资平台

寻求“商业共同体”：中国企业与全球市场的不断融合

中巴经济走廊介绍

云与一带一路

企业参与“一带一路”建设的基本情况

“一带一路”走出去过程中需要注意的问题

中国企业参与“一带一路”建设的发展机遇

企业参与“一带一路”建设的主要风险

课题报告：会计基础设施助推“一带一路”

后 记

What is Accounting Infrastructure?

Accounting Infrastructure as Support for BRI

Promotion of Belt and Road Initiative by Deloitte China

Variety and Coordination Regarding the International Accounting System by Chinese Enterprises in Belt and Road Initiative

Accounting Regulation and International Convergence in the BRICS Countries

ZTE Experience as the Sample of Global Financial Management in Outbounded Enterprises

Tax Management in Multinational Corporations

Tax Risk of Outbounded Enterprises in Belt and Road Initiative

Tax Risk Management in Overseas M&A; by Outbounded Chinese Companies

Overview of India Tax System

Capital Market: Integration and Development

Relationship between China and European Union in the Belt and Road Initiative

The Basic Situation Regarding Chinese Enterprises Investment In Belt and Road Countries

How to Use Hong Kong Capital Market as a Financing Platform

Forging “Business Community”: Chinese Companies Are Integrating with the Goble Market

The Introduction of China-Pakistan Economic Corridor

Cloud and the Belt and Road Initiative

The Basic Situation Regarding Companies’ Involvement in the Belt and Road Initiative

Problems worth noticing in the Belt and Road Initiative

Opportunities for Chinese companies in the Belt and Road Initiative

Major risks in participating in the Belt and Road Initiative

Accounting Infrastructure: A Booster to the Belt and Road Initiative

Afterword