摘要
2006.2.15,财政部在京举行会计审计准则发布会,发布了39项企业会计准则和48项注册会计师审计准则,这标志着适应我国市场经济发展要求、与国际惯例趋同的企业会计准则体系和注册会计师审计准则体系的正式建立。会计国际化是一个国际协调的过程,世界各国都要参与到这个协调过程中来。我国应以积极的姿态参与到国际化的进程中,采取有效措施,应对所面临的一系列问题。
On the January of 15th, 2006, the Ministry of Finance held a conference on Accounting and Auditing Standards in Beijing. It issued 39 enterprises accounting standards and 48 CPA audit guidelines. This indicates the establishment of a formal system of corporate accounting standards and CPA guidelines which adapt to the requirements of the development of China＇s market economy and the convergence with the international practiee. Accounting internationalization is a process of international coordination, and all countries in the world should participate in the coordination process. China should also take part in the process of internationalization actively to take effective measures to deal with the issues we faced.
出处
《山西大同大学学报（社会科学版）》
2008年第3期42-43,54,共3页
Journal of Shanxi Datong University(Social Science Edition)
关键词
会计
国际化
会计准则
accounting
internationalization
aecountin
standards
