金砖之国会计崛起及话语权分析.docx

ABSTRACT
With the rapid development of economic globalization, international convergence of accounting standards has e the consensus of the world and e an inevitable issue for countries worldwide. However, the right of IFRS is still in the hand of developed countries, BRICS has poor discourse power. How to avoid the economic consequences of international convergence of accounting standards in the new trend of times, it need to take the initiative in the formulation of a new round of international accounting standards.
BRICS, the emerging economy represented by Brazil, Russia, India, China and South Africa, e the new body under the environment of politics, economy, society and international situation. With the strengthen of prehensive national power, BRICS strives for greater proportion of the right in formulating international accounting standards and improving the discourse power in the global accounting field. Absolutely, promoting the discourse power of the BRICS and the accounting development in the emerging economy countries, committing to work with developed countries to formulate international accounting standards is one of the advocates and promoters in establishing the new international political and economic order.
According to the characters of research object, this thesis mainly adopts standardized research parative method. From the basis of environmental theory of accounting, the paper reviews the accounting history of the BRICS, in a way paring its accounting modal and summarize the importance of improving the discourse power. In a perspective way of game theory, giving a practicing analysis of choosing international standards path. The main conclusions are as follows:
First, the emergence and evolution of accounting by BRICS, is a result of environment;
Second, the accounting modal of BRICS is differ from others, in general, Russia, Brazil and China is government steering modal, India and South Africa is creditor steering modal;
Third, enhancing