经济全球化和会计准则的国际趋同

Economic Globalization and International Convergence of Accounting Standards

世界经济的发展早已打破国界,经济已走向全球化。面对世界经济的急速变化,会计作为一种通用的商业语言,始终处于一个动态的、不断发展的过程中,最终走向了会计准则的国际趋同。2005年,欧盟27个成员国、澳大利亚、新西兰、俄罗斯等国约有7000家上市公司均遵循IFRSs编制财务报表。国际会计准则制定机构在2009年进行了改组,世界上越来越多的国家采用了国际财务报告准则(IFRSs)。2010年,IFRSs和美国GAAP之间的主要差异基本消失。我国财政部于2006年2月发布了39项企业会计准则,2010年又发布了《中国企业会计准则与国际财务报告准则持续趋同路线图》,中国会计准则也与IFRSs基本趋同。

The world economy has already broken the boundaries and been globalized. With the rapid changes in world economy, as a universal language of business, accounting is always in a dynamic and evolving process toward international convergence of accounting standards finally. In 2005, about 7000 listed companies from 27 EU member states, Australia, New Zealand, Russia and other countries follow IFRSs to prepare financial statements. In 2009, the international accounting standard-setting body experienced a reeonstitution. More and more countries have adopted International Financial Reporting Standards （IFRSs）. Till 2010, the main differences between IFRSs and US GAAP disappeared basiely. Chinese Ministry of Finance issued 39 Accounting Standards in February 2006 and the Roadmap on Continuous Convergence between CAS and IFRS in 2010. China Accounting Standards （CAS） and International Financial Reporting Standards （IFRSs） have reached basic convergenee.