从“公允价值”的应用看中国会计国际化的进程

Observing the Process of Chinese Accounting Internationalization Based on the Application of Fair Value

随着全球经济一体化的进程,会计国际化已是大势所趋。该文从“公允价值”在中国会计准 则(CAS)中的应用情况出发,剖析了中国会计国际化进程中存在的问题,并提出改善目前中国不成熟 的市场经济环境,推进会计国际化的对策。

Based on the application of Fair Value in CAS, the paper analyzed the problems existing in the process of Chinese accounting internationalization, which originated from the immature market enviromment.Accounting internationalization has become general trends along with the integrative global economy.The paper discussed the resolutions of these problems, that is , the policy that China should choose in such trends.