关于我国会计准则国际趋同分析

Analysis of International Convergence of Chinese Accounting Criterion

随着我国经济国际化步伐的加快,经济融入程度进一步提高,会计准则的国际趋同日益紧迫。本文从国内、国外两个方面,对会计准则现状进行分析,探讨了会计准则国际趋同的必要性和可行性。并结合我国国情,提出了我国会计准则在国际趋同过程中应注意的几个问题。

With the acceleration of the pace of our economic internationalization and further improve the level of economic integration, international convergence of accounting standards increasingly urgent. In this paper, Through the analysis of the status of accounting standards from both domestic and foreign to discusse the necessity and feasibility of the convergence of accounting standards. And China's national conditions, the convergence of Accounting Standards in the process should take a few questions.