论文部分内容阅读
2006年2月15日,财政部在京举行会计审计准则体系发布会,发布了39项企业会计准则和48项注册会计师审计准则。这标志着中国企业会计准则与国际财务报告准则之间实现了实质性趋同。它向全世界发出了一个清晰的信号:中国的会计界致力于提高透明度和执行高水准的执业准则,这既有利于会计职业,又有利于中国民众和整个中国经济。从多维的视角研究中国会计准则国际趋同,不仅可以规避企业因财务报表转换带来的财务风险,而且也可以加速中国全面融入世界经济的步伐。
On February 15, 2006, the Ministry of Finance held a press conference on the system of accounting auditing standards in Beijing and released 39 enterprise accounting standards and 48 auditing standards on CPAs. This marks a substantial convergence between Chinese Accounting Standards for Business Enterprises and International Financial Reporting Standards. It sends a clear signal to the world that China’s accounting community is committed to transparency and implementation of a high standard of practice which benefits both the accounting profession and the Chinese people and the economy as a whole. Studying the international convergence of Chinese accounting standards from a multi-dimensional perspective not only can circumvent the financial risk brought by the conversion of financial statements, but also accelerate the pace of China’s full integration into the world economy.