审计准则国际化研究

A Research on Internationalization of Auditing Standards

20世纪80年代后期,在经济全球化的推动下,各国经济发展的依赖程度越来越高,国际协调机制增强,审计准则国际化是大势所趋。我国的审计准则出台较晚,由于我国资本市场的成熟度不够,在所有制体制、司法环境和文化等方面与西方发达国家存在差异,阻碍了我国审计准则国际化进程。因此,我国应加强本土事务所与国际大型会计师事务所的联系,学习其管理和技术经验,同时政府和监管机构要加强管理,尽快提高注册会计师的素质,进而加快我国审计准则国际化进程。

The late 1980s,with the promotion of economic globalization,the dependence of economic development among countries increases and international coordination mechanisms enhances,that calls for auditing standards internationalization.The appearance of auditing standards in China’s is late,that is because of the lack of maturity of China’s capital market,compared to the western developed countries,there are differences in the ownership system,judicial environment and culture,which hinders the process of internationalization of China’s auditing standards.Therefore,China should strengthen connection between local firms and large international accounting firms,learn management and technical experience from them,at the same time,government and regulatory agencies must strengthen management and improve the quality of certified public accountants as soon as possible to quicken the internationalization process of auditing standards in China.