探讨我国会计制度和准则的国际化

The Exploration of the Internationalization of the Accountant Institution and Criterion in Our Country

本文阐述了我国会计制度、准则的国际化发展历程、原则以及发展的方向,指出我国目前会计制度、准则与国际会计准则存在的差距,说明我国实行会计制度、准则国际化的意义。

This paper expounds the developing course, principle and developing direction of the internationalization of the accountant institution and criterion in our country. It also points out the gap between the accountant institution as well as the criterion of our county and international accountant criterion, and explains the meaning of implementing the accountant instiution and intemationlization of the cfierion in our country.