前 不久财政部发布了《企业会计准则———无形资产》等８项准则和《企业会计制度》。一、全球范围内呼唤会计准则国际化现阶段国际资本流动、国际贸易、跨国公司以及区域经济合作等推动世界范围内会计准则国际化。全球７所极具规模的会计师事务所联合发布了一份最新的国际调查 Not long ago, the Ministry of Finance promulgated the “Accounting Standards for Business Enterprises --- Intangible Assets” and other eight criteria and the “Accounting System for Business Enterprises.” I. Calling for Internationalization of Accounting Standards Globally Promote the internationalization of accounting standards all over the world at this stage of international capital flow, international trade, multinational corporations and regional economic cooperation. Seven of the world’s largest accounting firms jointly issued a latest international survey