欧盟最近在其提交欧洲议会的报告中建议,在2011年底前,欧盟委员会允许中国证券发行者在进入欧洲市场时使用中国会计准则,不需要根据欧盟境内市场采用的国际财务报告准则调整财务报表。有关专家指出,此项建议表明我国会计准则的建设与实施,特别是在国际趋同方面所取得的成就已获得欧盟委员会的认可。 The EU recently proposed in its report to the European Parliament that by the end of 2011 the European Commission would allow Chinese securities issuers to use Chinese accounting standards when entering the European market without the need to adjust their financial statements in accordance with the IFRS adopted in the EU domestic market. Experts pointed out that this proposal shows that the construction and implementation of China’s accounting standards, especially in the international convergence achieved by the European Commission has been recognized.