我国会计准则国际化的经济后果

Our Country Accounting Standards Internationalization Economic Consequences Brief Analysis

我国在加入世贸组织后,会计准则的国际化已成为我国会计准则发展的必然趋势。由于会计准则制定的政治性,会计国际化的背后是各国的利益之争,所以,我国制定国际化的会计准则时,既要尽量减少与国际化准则的差距,也要正视其带来的正、负面经济后果,以维护我国的经济利益分析我国会计准则国际化的经济后果,提出应采取的措施。

After joining World Trade Organization our country accounting standards＇ internationalization has become our country accounting standards development the inevitable trend.However,accounting standards＇ internationalization does not mean that the copy all copies.As a result of the accounting standards formulation＇s political nature,accountant the internationalization behind is the various countries＇ struggle of benefit,therefore our country formulates time the internationalization accounting standards,must reduce and the internationalization criterion disparity as far as possible,must face up to bring,the negative economic consequences,appraises the revision repeatedly,maintains our country＇s economic interest.