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会计准则国际化是世界经济一体化的必然趋势。文章提出应加强国内与国际会计准则的双向协调。一方面要加强对国际会计准则的研究,推进会计国际协调,另一方面要充分考虑国情,丰富国际会计准则的内容。
Internationalization of accounting standards is the inevitable trend of the world economic integration. The article proposes that the two-way coordination between domestic and international accounting standards should be strengthened. On the one hand, it is necessary to strengthen the study of international accounting standards and promote the international coordination of accounting. On the other hand, we must fully consider the national conditions and enrich the contents of international accounting standards.