摘要
欧盟2005年起采用国际财务报告准则编制上市公司合并财务报表以来,一直致力于财务报告准则在欧盟内部以及全球范围内的趋同化发展。在此背景下,各国积极修订法律条例,调整会计实务规范,基于不同国情选择了不同的会计准则趋同路径以及趋同策略,导致在实际会计操作中呈现出不同的结果。我国2006年出台中国企业会计准则,向着会计准则国际趋同迈出重要一步,借鉴欧盟各国经验有助于我国在全球化的背景下,审时度势,选择适合国情需要的会计准则国际趋同策略。
The European Union has devoted to promote accounting convergence within EU and worldwide since 2005,requiring companies listed in an EU securities market to prepare their consolidated financial statements in accordance with IFRSs. Within such background,by modifying accounting regulations and practices,countries choose different accounting convergence paths and strategies,which result in different outcomes in reality. The introduction of a new set of Accounting Standards for Business Enterprises ( ASBEs) in 2006 was a milestone towards international accounting convergence in China. Borrowing experience from Europe will help us to find a suitable and sustainable path towards a unified set of international accounting standards.
出处
《会计研究》
CSSCI
北大核心
2013年第6期18-25,95,共8页
Accounting Research
