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会计准则是会计员,在其工作中的规章制度和行为准则。会计准则是根据企业的性质划分,分为:营利和非营利两种准则,其目的是将会计处理在科学、合理的范围内,对不同企业的会计结果比较,根据目前发展形势,中国会计准则正在趋向国际化发展,但应该怎样更好的趋同,成为国家的焦点话题,因此,本文主要对我国的会计准则趋同国际策略,进行简要分析,并提出相应的策略和选择标准。
Accounting standards are accountants, rules and regulations and codes of conduct in their work. Accounting standards are divided according to the nature of the enterprise, divided into: profit and non-profit two kinds of criteria, the purpose is to accounting treatment in a scientific and reasonable scope, comparing the accounting results of different enterprises, according to the current development situation, China Accounting Standards It is becoming the international development. However, it is the focus of the country how to converge. Therefore, this article mainly analyzes the international strategy of converging accounting standards in our country, and gives the corresponding strategy and selection criteria.