越来越多的国家和国际性组织都在致力于财务报告的国际国内协调。中国也不例外 ,1 992年的会计改革 ,标志着中国向着会计的国际协调方向迈出了坚实的一步。随着我国具体准则的颁布和实行 ,国内会计实务协调方面 ,也取得了可喜的成绩。协调已经被认为是一种必然趋势。众所周知 , An increasing number of countries and international organizations are committed to the international and domestic coordination of financial reporting. China is no exception. The accounting reform in 1992 marked a solid step toward China’s international coordination of accounting. With the promulgation and implementation of the specific guidelines in our country and the coordination of domestic accounting practices, we have also made gratifying achievements. Coordination has been considered an inevitable trend. As we all know,