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随着经济发展和企业经营的日趋国际化,尤其是跨国公司、国际证券交易活动的日趋活跃,要求以协调统一的国际会计准则指导各国的会计活动,提高财务情报的可比性和有用性,已成为当今世界会计发展的一个急待解决的中心课题。自七十年代以来,世界各国,尤其是经济较为发达的国家,都为此而作着不懈的努力。直接和间接地为谋求会计准则国际协调化的国际性组织不断涌现,其中最有代表性的主要有:联合国、世界经济台作开发机构、欧共体、国际会计准则委员会、国际会计师联盟、证券交易委员会国际机构等,他们从不同的角度,为会计准则国际协调化做出了巨大贡献。
With the economic development and the increasingly internationalization of the enterprises, especially the transnational corporations, the international securities exchange activities have become more and more active. They are required to guide the accounting activities of all countries by harmonizing the international accounting standards and improve the comparability and usefulness of the financial information. Become an urgent need to solve the central issue of accounting development in the world today. Since the 1970s, all countries in the world, especially those with more developed economies, have worked tirelessly to that end. The international organizations that directly and indirectly seek international coordination of accounting standards are emerging. The most representative ones are the United Nations, the world economic development institutions, the European Community, the International Accounting Standards Board, the International Federation of Accountants, securities International Commission of the Exchange Commission, etc. They made great contributions to the international coordination of accounting standards from different perspectives.