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会计准则是会计工作的规范,它要体现掌握和运用会计的那个集团的意志、要求和利益,适应特定经济管理体制的需要。因此,不同的社会经济形态,有其特定的会计准则。这种不同社会经济形态下会计准则上的差别,必然会阻碍会计信息在国际间的相互流动。而随着国际经营、国际投资等各种超越国界的经济活动的日益发展,会计报表使用者所需信息的国际性质正日益增强,这就需要对各国的会计准则进行比较、协调,减少各国在会计准则上的多样性,制订出一套既切合各国实际情况、易为各国所共同接受的,又能使各国会计信息具有充分可比性的国际会计准则,以满足各国会计报表使用者对会计信息的要求。
Accounting standards are the norms of accounting work. They should reflect the will, requirements and interests of the group that masters and uses accounting to meet the needs of a particular economic management system. Therefore, different social and economic forms have their own specific accounting standards. Differences in accounting standards under different social and economic forms will inevitably hinder the flow of accounting information internationally. With the continuous development of various economic activities such as international operations and international investment that transcend national boundaries, the international nature of the information required by users of financial statements is increasing. This requires comparison and coordination of accounting standards among various countries, Accounting standards diversity, to develop a set not only meet the actual situation in each country, easy to be accepted by all countries, but also to make the accounting information of all countries have adequate comparability of international accounting standards to meet the accounting statements of users of accounting information Request.