中国会计国际化的战略选择

On the Strategic Choice of Chinese Accounting Internationalization

经济全球化必然要求会计标准走向统一,全球会计准则正以势不可挡的速度向我们涌来,中国会计国际化的进程相对滞后。中国会计标准与国际会计标准之间还存在着系统的差异,差异对上市公司的财务信息披露形成了重大影响。中国资本市场的持续发展和对外开放、WTO的加入、国际贸易的日益扩大等,迫切需要采用全球化会计标准的支持。

The economic globalization of capital markets has greatly demanded for the uniformity of accounting standards in the worldwide. With the support and promotion of many international organizations, the uniformity process has been spurred forward rapidly. In contrast to the high-speed development of Chinese capital markets, the internationalization of PRC GAAP is falling behind. There are many differences between PRC GAAP and IAS/IFRS. The differences have made great influences on the financial reporting of listed companies. China is being absorbed in the tidal wave of economic globalization and capital market internalization. These have strongly reinforced the logic of achieving and implementing high-quality international accounting standards in China.