摘要
随着国际贸易的迅速发展和资本市场的国际化,会计准则国际化已成为世界各国的共同追求。但会计准则国际化其背后的实质是一场利益之争,我们必须在全面推进会计准则国际化的同时,积极采取措施维护我国的利益。
With the rapid developmentof international trade and the capital market internationalization,accounting standards internationalization has become the pursuit of all countries。However, in the process of accounting standards internationalization,every country is vying for benefit。We should actively take measures to protect our country's benefit,while we are promoting the accounting standards internationalization。
出处
《山西农业大学学报(社会科学版)》
2005年第3期299-300,共2页
Journal of Shanxi Agricultural University:Social Science Edition
关键词
会计准则国际化
经济后果
对策
Accounting standards internationalization
Economic consequences
Countermeasure