中国会计准则国际化发展历程及其发展建议

On the Development History of China's Accounting Standard Internationalization and Suggestions on Its Development

本文主要以会计准则国际化为研究对象,在回顾会计准则国际化发展历程的基础上,分析我国会计准则国际化的必然趋势和存在的问题,并提出了会计准则国家化发展的一些建议。

Using accounting standard internationalization as study subject, based on a review of the development history of accounting standard internationalization, this paper analyzes the inevitable trend and existed problems of China＇s accounting standard internationalization and puts forward suggestions on the nationalized development of accounting standards.