会计准则国际趋同问题研究:回顾与展望

Review and Prospect on the International Convergence of Accounting Standards

文章系统回顾了国内外关于会计准则国际趋同的概念、路径、策略及其影响的研究成果,明确了相关研究对于评价我国会计准则国际趋同路径与策略选择的参考价值,指出我国会计准则国际趋同问题进一步研究的重点方向与研究的理论和现实意义。

The article reviews the concepts,pathes,statigies as well as effects of international convergence of accounting standards studied in sino-foreign literature.It is clearly stated that the findings would benefit us greatly in appraising China strategy on accounting standards convergence.Correspondingly the emphasis of future research direction and the significance of the issue are also dealt with.