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会计准则的国际协调乃至全球趋同是国内外会计界今年来讨论较多的一个问题。随着经济全球化进程的加快和国际资本市场的日益发展,会计准则的国际协调已是大势所趋,成为世界各国不可回避的现实问题。回顾我国会计改革以及会计准则的建设,会计准则的国际协调一直是我国会计改革的中心议题,这主要表现在我国会计准则与国际会计准则的协调上。但在另外一方面,会计准则的国际协调也涉及到各国各方自身的利益。会计准则的国际协调并非简单可以为之,在进行会计准则的协调时需谨慎小心。在我国深化会计改革之际,对于会计准则的国际协调的研究是十分有意义的。
The international coordination of accounting standards and even the global convergence is one of the most discussed issues in accounting circles both at home and abroad this year. With the acceleration of economic globalization and the growing development of international capital markets, the international coordination of accounting standards is the dominant trend and has become an unavoidable reality in all countries in the world. Recalling the accounting reform in our country and the construction of accounting standards, the international coordination of accounting standards has always been the central theme of accounting reform in our country, which is mainly manifested in the coordination between our accounting standards and international accounting standards. But on the other hand, the international coordination of accounting standards also involves the interests of all parties. International harmonization of accounting standards is not a simple one, and caution should be exercised in the coordination of accounting standards. As China deepens accounting reform, it is of great significance to study the international coordination of accounting standards.