注重会计信息的可靠性和披露的透明度,并与国际会计准则具有相适应性是我国必然的选择。正由于我国高质量会计准则建设肩负着发展和协调的双重任务,在具体操作中,我国会计技术法规采取准则和制度的双层架构,可以缓解资本市场投资者和其他投资者需求矛盾,即准则在某些方面可以超 Pay attention to the reliability of accounting information and the transparency of disclosure, and with the adaptability of international accounting standards is our inevitable choice. As China’s high-quality accounting standards are shouldered with the dual task of development and coordination, in the specific operation, China’s accounting techniques and regulations take a two-tier system of standards and systems that can ease the capital market investors and other investors demand contradictions, namely the guidelines In some ways can be super