论我国会计准则体系建设过程的国际协调问题

On the International Harmonization in the Construction of the Accounting Standards in China

会计准则的国际协调是世界经济一体化的必然要求。从我国当前会计准则国际协调的现状及面临的问题出发,对我国会计准则国际协调面临的障碍、会计准则国际协调的发展趋势及当前国际经济环境下如何研究与完善我国会计准则国际协调问题进行研究。

It is an inevitable demand that accounting standards harmonzation under the economic globalization. This paper has reviewed the basic course of construction of accounting standards system over the past 20 years, analyzed the current situation, the questions and the obstacles of international harmonization of accounting standards, looked forward to the development trend of international harmonization of accounting standards, and proposed the author＇s viewpoint about how to research and perfect international harmonization of our accounting standards under the present international economic environment.