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任何一次全球性的重大经济现象对会计界都起着重要的影响。上个世纪三十年代的经济危机让美国开始了对会计准则制定的探索,九十年代的东南亚金融危机也让很多国家认识到错误使用会计准则而导致财务报告缺乏透明度带来的弊端。因此,这一次全球性的金融危机中,我们渴望看到各国以此为契机,在携手解决危机的同时,能够更进一步的推动会计国际化的发展。本文通过对金融危机下会计准则国际化发展过程中的促进和阻碍力量的分析,得出会计准则国际化统一是一个需要经历漫长过程,但最终必然实现的目标,是经济发展和会计准则发展要求的必然结果。
Any major global economic phenomenon has an important impact on the accounting profession. The economic crisis of the 1930s led the United States to begin exploring the development of accounting standards. The financial crisis in Southeast Asia in the 1990s also made many countries aware of the malpractices caused by the misuse of accounting standards and the lack of transparency in financial reporting. Therefore, in this global financial crisis, we are eager to see all countries take this opportunity to work together to solve the crisis and at the same time, further promote the internationalization of accounting. Through the analysis of the promotion and obstruction forces in the internationalization of accounting standards in the financial crisis, this paper concludes that the internationalization of accounting standards is a long process that needs to be experiencing a long process, but it is the ultimate goal of economic development and accounting standards development The inevitable result.