关于我国会计准则国际化的若干设想

Suggestions for the internationalization of China's accounting standards

随着经济全球化的发展 ,会计准则的国际化已经进入了实质性阶段 ,特别是我国即将加入WTO ,我国会计准则国际化的要求就变得十分迫切。本文分析了当前会计准则国际化的三种思想及我国会计准则国际化存在的问题 ,并对我国会计准则国际化提出若干设想。

With the development of the economic globalization, the internationalization of the accounting standards has come to its practical period. When Chinas entry into WTO is round the corner, the need for the internationalization is particularly urgent. This article analyses three ideas for the internationalization and the existing problems, and offers some envisions on this issue as well.