走中国特色的会计准则国际化道路

Run on the Way of Accountant Cirterion Internation Lization with Chinese Characteristics

发达的市场经济、成熟的证券市场离不开完善的会计准则,我国会计准则的制定与国际会计准则接轨已驶入了快车道;但在实现我国会计准则国际化过程中,既要重视我国会计的国际化,更要重视其本身所具有的中国特色,不宜全盘采用国际会计准则。

The developed market economy and the mature stock market cannot leave the consummation of accountant criterion. We can say that our country＇ s accountant criterion making have drove into the speedway in the aspect of connecting rails with international accountant criterion. In the course of accountant criterion internationalization, we should emphasize not only Chinese accountant internationalization, but also its Chinese characteristics. It is not suitable to use international account criterion overwhelmingly.