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随着经济全球化,国际间的多种不同会计制度准则已经严重地影响、制约了国际经济贸易往来。因此,研究分析我国现行会计制度与国际会计准则的差异,寻求接轨方式,已成为当前会计研究的主要课题。
With economic globalization, many different international accounting standards have seriously affected the international economic and trade transactions. Therefore, studying and analyzing the difference between the current accounting system and the international accounting standards in our country and seeking the way of convergence have become the main topics in the current accounting research.