摘要
经济全球化和国际金融市场的一体化需要一套适合在世界范围内使用且高质量的会计准则。会计准则全球趋同已是大势所趋。通过对会计准则全球趋同的背景、动因、现状和趋势进行分析,旨在对我国的会计准则改革提供一些借鉴。
The globalization of world economy and the integration of international financial markets need a set of high quality accounting principles fit for and applicable to the scope of the whole world. The general trend of accounting principles is being identical. This paper analyzes the background, motivation, current situation of the trend of the global accounting principles, aiming to provide some reference for China's reform of accounting principles.
出处
《商业研究》
北大核心
2005年第4期59-60,共2页
Commercial Research
关键词
会计准则
趋同
金融市场
accounting principles
identification
financial market
