中国《企业会计准则》国际化进程探析

Analysis on Internationalization Progress for Chinese Enterprise Accounting Standard

中国《企业会计准则》经历了1992年、1998年、2001年、2006年至2014年四个阶段的改革和发展以后,与《国际会计准则》逐步接轨。由于国情的特殊性,为便于采用符合中国企业管理实际的会计处理方法,中国《企业会计准则》与《国际会计准则》仍然保持着一定的差异。

With four developments process of the year of 1992, Enterprises Accounting Standards were gradually jointed track 1998, 2001 ,and from 2006 to 2014, the Chinese with international standards. Because of Chinese particularity, the Chinese Enterprises Accounting Standards are still different from the international Enterprises Accounting Standards in order to adapt with the utilization of actual accounting treatment in line with the Chinese corporate governance.