我国会计国际化进程刍议

The Consideration for Accounting Internationalization in China

本文分析了会计国际协调的成因和进展 ,论证会计国际化是必然趋势 ;探讨了主要发达国家和部分西方学者对会计国际化的态度 ,论证会计国际化是一个政治程序而非技术范畴 ;分析了国际会计准则的基本特点及其在我国的实践及研究发现 ,推论了国际会计准则的角色 ;讨论了国际财务报告准则的发展战略及其应用环境问题 。

First of all, this paper analyzes the motivation and progress of accounting internationalization and demonstrates the inexorable trend of accounting internationalization. Secondly,the paper analyses the attitudes of leading developed countries and the opinions of western academics on accounting internationalization, and deduces that accounting internationalization is a political procedure rather than a technical process. Thirdly, the paper analyzes the main characteristics of IAS, the practice of IAS in China and its role, and the comments from western forum on Chinas accounting development. The paper also explores the developing strategy of IFRS and the environment in which IFRS to be applied. Finally, this paper provides policy suggestion on the process of accounting internationalization in China and stresses the special accounting environment in China