我国会计国际协调面临的问题及应对措施

Problems and Countermeasures of International Accounting Coordination of China

随着国际交流与合作、跨国公司与国际贸易的发展,会计国际化进程日趋加快,这就要求我国的会计信息协调在国际范围内具有可比性和可理解性。我国各方面急需与世界惯例接轨之时,会计作为一种交流的媒介,自然而然也需加强与国际间的接轨,逐步融入国际会计中去,这是经济全球化的必然结果。在分析我国进行国际会计协调的现状和国际化进程中存在问题的基础上,就我国逐步与国际会计协调,走渐进式的改革道路提出了相关建议和对策。

In recent years, the international process of accounting has been increasingly strengthened. With the development of international exchange and cooperation, transnational corporations and international trade, it also requires coordination of accounting information comparable and understandable in an interna- tional context. Especially when all aspects of our country urgently need to be in line with the international practice, as a communication medium, accounting also naturally need to strengthen its international inte- gration, which is the inevitable result of economic globalization. Therefore, in order to strengthen the con- struction of socialist market economy and satisfy the need of external development, China is also trying to be in coordination with the international accounting, following a progressive path of reform. This paper analyzes the current situation and problems of international accounting coordination and proposes practical and feasible suggestions and countermeasures.