我国会计准则国际化应注意的几个问题

The Internationalization of Chinese Accounting Standards

我国已于2001年12月正式加入了世界贸易组织,这意味着我国的社会主义市场经济将与世界经济体系融为一体。经济活动超越国界,必然要求作为通用商业语言的会计有统一的文字和语法规则,以消除语言障碍,为国际经济交流和国际贸易发展提供便利,这就对会计准则的国际化提出了现实的要求。我国在实行会计准则的国际化进程中,应该坚持以会计原则协同作为切入点,以会计信息质量作为策略选择标准,同时还应注意会计准则实施情况。只有注意到这几个问题,才能保证会计准则国际化进程迅速而稳健。

China has already joined the WTO formally in December,2001,which means that the socialist market economy will be integrated in the economic system of the world.The transnational economic activity requires the accountant as the common business oriented language (COBOL) to have unified characters and grammer rules to dispel the language obstacles,offer the facility for international economic interaction and international trade development presents the necessity for the internationalization of this right accounting standards.In coordination with accounting principle in implementing the internationalized process of accounting standards,accounting information quality should be regarded as the tactic standard.And more attention should be paid to the accounting standard performance at the same time. Only by knowing these issues can be expected the rapid and steady internationalized Chinese accounting standards.