內容簡介

“會計基礎設施”的建設對於推進“一帶一路”戰略具有重要價值。為此，上海國傢會計學院聯閤ACCA和德勤中國，於2017年7月13日舉辦瞭主題為“會計基礎設施”助推“一帶一路”的高層研討會。研討會邀請政界、學界和企業界代錶，圍繞“會計體係：差異與協調”“稅收風險：識彆與規避”“資本市場：融閤與發展”和“閤作共創未來”四個專題展開研討碰撞，形成瞭具有理論和實踐價值的觀點。同時，此次研討會上發布瞭由上海國傢會計學院、ACCA和德勤中國三方聯閤調研完成的“‘會計基礎設施’助推‘一帶一路’戰略”課題研究成果，旨在響應“一帶一路”戰略，發揮會計界的使命和擔當，貢獻會計新智慧，發齣會計好聲音。本書即是對課題研究報告和嘉賓觀點的係統梳理和完整呈現。

目錄

什麼是會計基礎設施？

“會計基礎設施”助推“一帶一路”倡議

德勤中國助力“一帶一路”

“一帶一路”中國企業國際化會計體係——差異與協調

“金磚國傢”會計監管與國際趨同

“走齣去”企業全球財務管理的“中興經驗”

跨國企業稅務管理介紹

“一帶一路”企業走齣去的稅收風險

“走齣去”企業海外並購的稅務風險管理

印度稅製概覽及稅改動嚮

資本市場：一體化與發展

“一帶一路”倡議之中國與歐盟

我國企業投資“一帶一路”國傢基本情況——基於晨哨平颱的數據分析

如何利用香港資本市場搭建境外融資平颱

尋求“商業共同體”：中國企業與全球市場的不斷融閤

中巴經濟走廊介紹

雲與一帶一路

企業參與“一帶一路”建設的基本情況

“一帶一路”走齣去過程中需要注意的問題

中國企業參與“一帶一路”建設的發展機遇

企業參與“一帶一路”建設的主要風險

課題報告：會計基礎設施助推“一帶一路”

後 記

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