我国会计准则国际趋同的效果分析及策略研究

On Effect and Strategy of International Convergence of Accounting Standards

在全球经济一体化的社会背景下,会计准则的国际趋同已成为一种必然的发展趋势。然而,国际趋同是一个艰难的、互动的过程。文章从财务报告信息质量、准则运用、对企业的影响等方面针对企业会计准则在我国企业实施的效果进行分析,指出会计准则国际趋同过程中的一些不足之处,进而提出应立足本国国情、加强会计准则国际趋同的国际交流、完善相应的法律、加强会计从业人员的职业训练等改善方案。

As the social context of global economic integration, international convergence of accounting standards has become an inevi- table trend of development. But international convergence is a difficult, interactive process. The paper analyzes the effect of the implementation of accounting standards for enterprises from the quality of financial reporting, the standards of application, the impact on enter- prise. And this paper indicates some shortages about international convergence of accounting standards, puts forward some practical sug- gestions. The paper also emphasizes national conditions as well as strengthens international exchanges of international convergence of accounting standards, and perfects related law, enhances the vocational training of accounting practitioners.