论我国会计准则的国际协调

International Harmonization of Chinese Accounting Standards

随着国际会计准则委员会的改组,国际会计准则的重要地位日趋明显,越来越多的国家要求、或者允许或者已声称将要采纳国际会计准则编制财务报告。本文比较了会计的国际化与本土化两种观点,分析了会计准则的国际协调及应注意的问题,提出了加快我国会计准则国际协调化的几点建议。

With the reorganizing of International Accounting Standards Committee, the importance of the international accounting standards has become more evident. More countries demand that the international accounting standards should be applied when working out the financial reports. Some countries have recognized and some others will adopt the standards. The author contrasts views on internationalization with those on indigenization, analyzes the international harmonization of accounting standards and raises the issues that should be paid attention to in the course of international harmonization, and finally makes some suggestions on advancing the international harmonization of Chinese accounting standards.