我国会计标准与国际协调

Harmonization between Chinese Accounting Standards and International Accounting

会计标准国际化是经济全球化、资本市场国际化的内在要求,是会计国际化发展的必然趋势。中国在缩小与国际会计准则差异方面已经取得了重大进展,但是在一些具体业务处理上仍然存在着明显差异。对准则间现存的差异应合理区分、谨慎对待,并根据造成差异原因采取不同的趋同策略,既不可因此就盲目否定国际会计标准的适用性,也不能为消除差异放弃制定本国会计标准。

At present, it is an internal demand and an inevitable tend of global economics and of capital market that Accounting Standards in different countries must be harmonized with one another. China has made important progresses in reducing the differences with Accounting Standards. However, the obvious differences still existing should be classified and dealt with cautiously by adopting appropriate strategies. To negate blindly the International Accounting Standards, or to Eve up China＇s Accounting Standards are neither applicable.