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在全球经济一体化的大背景下,各国纷纷加入到会计国际协调的行列中来,近年来,会计国际协调已成为会计界讨论的热点问题之一。2006年2月15日我国出台38项具体会计准则,基本实现了我国会计标准与国际会计准则的全面接轨,但我们仍需保持冷静的头脑,审视我们存在的问题,以作为我们下一步努力的方向。本文肯定了我国会计国际协调所取得的成就,主要针对我国会计标准实施中的问题提出相应建议。
In the background of global economic integration, all countries have joined the ranks of international coordination of accounting. In recent years, the international coordination of accounting has become one of the hot issues discussed by accounting circles. On February 15, 2006, China issued 38 specific accounting standards and basically achieved the full integration of China’s accounting standards and international accounting standards. However, we still need to maintain a calm mind and examine our existing problems as our next step. direction. This paper affirms the achievements made in the international coordination of accounting in our country and puts forward corresponding suggestions mainly for the problems in the implementation of accounting standards in our country.