略谈国际会计协调

On International Accounting Harmonization

国际会计协调是经济全球化的要求,它是一个渐进的过程,其焦点在于由谁来协调。国际会计协调一言堂的局面不太可能出现;原因在于美国会计昔日辉煌不再,在财务丑闻和经济压力下,与国际会计准则理事会合作势在必行,协调后的准则趋势将是以原则为基础。

Harmonization of the international accounting is necessary to respond to today＇s globalization at all levels of the world economy. It is a process, while the focus is who will control the harmonization. No one can control it alone. Facing the pressure of financial scandal and economy, the US has no choice but cooperates with the IASB. The future accounting standards after harmonization will be a principle - based approach.