A Contrastive Study Of The International Accounting Standard And Accounting Standard For Business Enterprises From The Perspective Of The Theory Of Adaptation

In the context of economic globalization and accelerated IT revolution, accounting, as an international common language of business, plays an increasingly crucial role in the process of economic globalization, and market participants also expect it to keep with the pace of economic advancement. Accounting internationalization, namely, accounting standards and accounting practices all around the word tend to integrate, has emerged in these years and no country can get away from the trend. Actively participating in the activities of international convergence of accounting standards is vital for promoting China’s accounting reforms in order to improve the quality of accounting information and ensure the stability of capital market. This paper will, from the perspective of linguistics, discuss the similarities and differences between the language of International Accounting Standard and that of Accounting Standard for Business Enterprises. The result may not only play a guiding role in accounting English teaching, but also provide a new perspective for the theoretical study of business English, and may deepen and expand Business English theory. The author does hope this theoretical innovation, based on empirical research, on one hand help China achieve international convergence of accounting standards, and provide guidance for the setting of accounting standards in the international environment; on the other hand provide language strategies for the internationalization of Accounting Standard for Business Enterprises.This paper, based on the International Accounting Standard and Accounting Standard for Business Enterprises, conducts comparative, descriptive analysis and case studies of the pragmatic features of the language used in these standards, from the perspective of contextual and structural adaptation. The analysis shows that, in the collected data, language used in the International Accounting Standard and the Accounting Standard for Business Enterprises has typical adaptations. By quoting standards from the International Accounting Standard and the Accounting Standard for Business Enterprises Accounting Standards and analyzing them, evidences can be obtained in support of these adaptations, such as adaptation to mental world, adaptation to social-cultural world. After the research, some implications about the study of the language of accounting standards will be drawn out, for instance, adaptation to a country’s own status quo is the premise of our accounting linguistic acts; improving accountants’quality and their social, economic status is of vital significance to the optimization of our accounting system...