中国会计国际协调:进展、障碍、对策

On International Harmonization of Chinese Accounting: Development,Obstacles,and Countermeasures

国际协调是中国会计准则建设的重大命题。文章回顾了中国会计国际协调与改革开放的进程,指出中国会计国际协调进程中的主要障碍,并提出推进中国会计准则国际化的对策。

International harmonization is the key issue in the construction of Chinese accounting standards. This paper reviews the coordination, reform and opening-up process of Chinese accounting, indicates the main obstacles during the whole process, and proposes the countermeasures for internationalization of Chinese accounting standards.