关于我国会计准则国际化协调存在的问题及对策

The Existing Problems and Countermeasures on the International Coordination Of Accounting Standards in China

我国进行会计准则国际协调已经迫在眉睫,但目前还存在一些问题,如会计准则的发达市场经济背景与我国市场经济初级阶段的矛盾;国际会计准则生长背景与我国法律传统的矛盾等等。因此,我们应采取进一步推进会计准则建设的对策,尽快建立中国会计准则体系。

The international coordination of accounting standards is imminent. However, there still exist some problems on accounting standards. For example, there is a contradiction between market economy in primary stage and higher market economy environment in accounting standards. Therefore,,we should take good measures to promote the building of accounting standards in international coordination so as to construct China's accounting standards system.