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随着经济全球化的发展,会计准则国际协调变得尤为重要。本文首先阐述了会计准则国际协调的必要性及相关理论背景,其次分析了中国会计准则国际协调产生的影响,最后提出了有关中国会计准则国际协调的建议。
With the development of economic globalization, the international coordination of accounting standards has become especially important. This article firstly elaborates the necessity and relevant theoretical background of the international coordination of accounting standards, then analyzes the influence of the international coordination of Chinese accounting standards and finally puts forward some suggestions on the international coordination of Chinese accounting standards.