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会计准则是会计人员从事会计工作的规则和指南。按其使用单位的经营性质,会计准则可分为营利组织的会计准则和非营利组织的会计准则。它是规范会计账目核算、会计报告的一套文件,它的目的在于把会计处理建立在公允、合理的基础之上,并使不同时期、不同主体之间的会计结果的比较成为可能。会计准则国际趋同(international convergence of accounting standards)是20世纪60年代才出现的一个新概念,它是经济全球化发展到一定程度的产物,资本国际化发展到一定程度的必然结果。世界贸易的飞速发展和国际资本的快速流动将世界经济带入了全球时代。在这个时代里,任何一个国家要脱离世界贸易市场和资本市场谋求自身发展是非常困难的。我国作为世界经济中重要的一份子,要迅速发展,就必须融入国际经济潮流中,也就必须积极参与到会计准则的国际趋同进程中来。
Accounting standards are accounting rules and guidelines for accounting staff. According to the operating nature of their units, accounting standards can be divided into accounting standards for non-profit organizations and non-profit organization accounting standards. It is a set of documents that regulate the accounting and accounting reports and accounting reports. Its purpose is to set accounting treatment on the basis of fairness and reasonableness, and make the comparison of accounting results between different periods and different subjects possible. International convergence of accounting standards is a new concept that emerged in the 1960s. It is the inevitable result of the development of economic globalization to a certain extent and the internationalization of capital to a certain extent. The rapid development of world trade and the rapid flow of international capital brought the world economy into the global era. In this era, it is very difficult for any one country to seek its own development from the world trade market and capital market. As an important part of the world economy, China must integrate itself into the trend of international economy if it is to develop rapidly. It must also actively participate in the international convergence process of accounting standards.