A Study Of Multinational Enterprises Accounting

With the increasingly economic globalization,Countries are economically interconnected,forming the world economy from the allocation of resources,the production to the circulation of multi-level and multi form of integration.Multinational enterprises in the world have been expanding,promoting the world economic globalization and the evolution.Multinational enterprises play a very important role in the global economy and the national economy.They serve as the backbone of many global value chains by linking and organizing production across countries.In recent years,more and more multinational enterprises engaged in the goods for processing and merchanting.Internal business processes is becoming more complex.The increasingly complex internal business processes and management difficulty and an increase of the use of SPEs as part of MNEs,all make some problems increasingly prominent,which pose new challenges to official statistics.Many international organizations,scholars have noted the impact of the existing statistical system leaves the traditional multinational trade does not reflect a country's economic strength and economic ties between the two countries.An increasing number of foreign scholars and international organizations have studied the statistical practice of multinational enterprises.Globalization of existing statistical methods and indicators presented new challenges and higher requirements.The systematic study of core issue for multinational enterprises accounts and recommendations for Chinese multinationals accounts have far-reaching significance in improving data quality and international comparability.Through systematic study of multinational accounting,people is more clearly understand the situation and development trend of multinational accounting,which have an important reference in strategic decisions and in-depth research on economic and social issues.This paper is divided into five parts.The first chapter is the introduction.It describes the background and significance of the research,summarizes the research status on multinationals accounts,introduces contents and structure of the paper and summarizes the innovation and weaknesses of this article.The second chapter introduces some definitions in international statistical standards,including the statistical definition of multinational enterprises,the transactions within the multinational enterprises,economic ownership and legal ownership.The third chapter is part of the transactions within the multinational enterprises,including transfer pricing,global manufacture,goods for processing,merchanting and intra-group services.The fourth chapter is part of special purpose entities accounts.It introduces the concept of special purpose entities,classification,valuation output,resident issues and measurement problems.The fifth chapter is measuring international investment by multinational enterprises.It introduces the framework of foreign direct investment relationships,measurement issues,links between foreign direct investment statistics and other activities on MNEs and experience abroad.The sixth chapter is the recommendation of Chinese multinationals accounts.The innovation of this article is:summarize the theories and relevant concepts on international statistical standards;describe transactions within the multinational enterprises and special purpose entities accounts in detail.We pointed out the challenges facing the Chinese national accounts,and give some specific suggestions.At present,the domestic Summary of the results of this aspect is relatively lacking.Shortage of this paper is multinationals accounts is a very large and complex system,a lot of issues involved.This paper deals only with part of the national accounts of multinational companies,failed to affect other aspects of a comprehensive description;We only relates to the multinational accounting practices of individual countries,fail to dig the practice of other countries.