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会计国际化是我国会计改革的方向,也是全球经济一体化、资本市场逐渐开放趋势下的必然选择。自国际会计准则委员会制定“全球会计准则”以来,会计准则国际趋同的步伐明显加快。越来越多国家的会计准则指定机构也以积极的态度参与国际会计准则的制定。在这样一个大背景之下,我国会计准则建设采取的应对方式关系到我国会计标准的建设和发展走向。一、会计准则趋同的主要原因1.全球经济一体化是会计准则全球趋同的根本原因。会计标准全球统一建
The internationalization of accounting is the direction of accounting reform in our country. It is also an inevitable choice under the trend of global economic integration and gradual opening up of capital markets. Since the International Accounting Standards Board formulated the “Global Accounting Standards”, the pace of international convergence of accounting standards has obviously accelerated. More and more countries, accounting standards designated institutions also take a positive attitude in the development of international accounting standards. Under such a big background, the coping style adopted by China’s accounting standards construction is related to the construction and development of China’s accounting standards. First, the main reason for the convergence of accounting standards 1. Global economic integration is the fundamental reason for the global convergence of accounting standards. Accounting standards worldwide unified construction