会计国际趋同的构建模式及路径分析

Building Mode and Path Analysis of International Convergence of Accounting

会计准则国际趋同是顺应时代要求的必然选择,尽管2006年颁布的会计准则实现了实质性趋同,但仍存在目标定位、质量和对公允价值计量属性认识等方面的差异。通过对会计国际趋同的规范性研究,本文构建了具有中国特色的渐进式的会计准则国际趋同模式,在此模式下分析了我国会计准则国际趋同应遵循的原则及实施路径,这对于我国的经济发展具有现实意义。

International convergence of accounting standards is an inevitable choice required by current era.Accounting standards enacted in 2006 achieved substantial convergence,but there are still difference in target positioning,quality and awareness of fair value measurement attribute.Through investigating the international convergence of accounting standards,this paper builds gradual convergence model of international accounting standards with Chinese characteristics,analyzes this mode in the international convergence of accounting standards that should follow the principles and implementation of the path,which is of practical significance for China′s economic development.