试论会计准则的国际协调

On the International adjustment of accounting principles

国际协调首先认可由于会计环境的不同造成的各国会计准则之间的差异 ,然后在此基础之上 ,根据各国社会、经济发展的现状和客观需要 ,通过各国能够接受和可能的方式 ,尽量减少和消除各国会计准则之间的差异 ,以增进会计信息的可比性。

International adjustment accept the point that there are some differences in varies of countries accounting principles for the diffrence of the accounting enviroment,and in the basis,according to the different countries status quo of the society and economic development,through some possible ways,try to decrease the differences of diffrent accounting principles,in order to increase the comparison of accounting information.