中国会计准则国际趋同策略研究

Research on International Convergence Strategies of the Chinese Accounting Standards

随着世界全球化和一体化程度的不断加深,中国经济正在以较快的速度与世界经济融合在一起。在新形势下,会计作为国际通用的商业语言之一,国际化和趋同化已成为其发展的必然走向,因此我国会计准则国际趋同是势在必行的。以中国会计准则国际趋同化发展为主题,以我国会计准则国际趋同的必要性为出发点,对我国会计准则进一步实现国际趋同的策略做简要的透析,建议我国主动参与国际会计准则及财务报告规范的制定,不断加强与国际间的沟通与写作,同时全面提高我国会计人员的素质,加强对会计人员的培训,并不断完善我国的会计准则的制定模式,从而使我国的会计制度更好更快地与国际会计制度接轨。

As globalization and integration of the world goes on, China＇ s economy integration with that of the world is picking up speed. Under this new circumstance, accounting - as an international business language - is to be internationalized and will converge with that of the whole world. To this tendency the Chinese accounting standards are no exception. This paper takes international convergence of the Chi- nese accounting standards as its theme and, departing from the necessity of such convergence, and analy- zes its strategies before suggesting that China take part in formulating the international accounting standards and the financial report standards to coordinate more with the international community. The author also suggests that China can better converge its accounting standards with the international ones by producing better accountants, giving them better training and perfecting its accounting standard formulating modes.