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随着全球资本市场的进一步发展,财务报告在提升投资者信心、确保国家和世界经济健康稳定发展方面的重要性越来越凸显。各利益相关方普遍认同建立并实施一套高质量的、全球通用的会计准则是保护投资者的重要手段。正因如此,国际财务报告准则受到越来越多的国家或地区青睐,这些国家或地区正在采用国际财务报告准则或使国内公认会计原则与之进行趋同。二十国集团和金融稳定理事会等重要国际组织提出倡议,希望世界主要准则制定机构共同努力,制定一套被全球认可的高质量会计准则体系。在会计准则日益全球化趋同背景下,尤其是为应对国际金融危机,会计准则制定机构团结协作,形成一致声音,对参与国际财务报告准则的制定,增强话语权,建立和完善全球统一的高质量会计准则体系具有重用意义。
With the further development of global capital markets, the importance of financial reports in enhancing investor confidence and ensuring the healthy and stable development of the country and the world economy has become increasingly prominent. Stakeholders generally agree that establishing and implementing a set of high-quality, globally accepted accounting standards is an important means of protecting investors. As a result, IFRSs are favored by a growing number of countries or regions that are adopting IFRSs or converging internally-accepted accounting principles. The Group of Twenty and the Financial Stability Board and other major international organizations put forward the proposal and hope that the world’s leading normative agencies work together to develop a set of globally accepted high-quality accounting standards system. Against the backdrop of increasingly globalized accounting standards, especially in response to the global financial crisis, the accounting standards setting bodies have united and formed a unified voice in participating in the formulation of international financial reporting standards, enhancing their voice, and establishing and improving a globally uniform high quality Accounting standards system has the meaning of reuse.