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当前国际经济发展形势下,会计执业标准化已经成为了一种趋势,它对推动全球经济金融管理和保证国际经济金融安全具有重要的作用。我国的会计执业标准趋同国际的实践丰富,加上世界国际会计标准化的明显进步,给我国的会计执业标准化的深层思考和发展提出了新的要求。如何把国际会计执业标准更好的应用于我国的会计发展,充分与我国的经济体制、文化环境以及社会背景相结合,是当前我国会计执业标准化发展的重要方面。
Under the current situation of international economic development, the standardization of accounting practice has become a trend that plays an important role in promoting global economic and financial management and ensuring international economic and financial security. The practice of convergence of accounting practice in our country is enriched with the practice in the world. With the significant progress of international accounting standardization in the world, new requirements are put forward for the deep thinking and development of the standardization of accounting practice in our country. How to better apply the international accounting practice to the accounting development in our country and fully integrate it with the economic system, cultural environment and social background of our country is an important aspect of the standardization of accounting practice in our country.