“一带一路”战略下会计准则的国际趋同——沿途各国现状及我国的策略研究

International Conver gence of Accounting Standards under the Strategy of " the Belt and Road" ——Current Situation of the Countries along the Way and the Countermeasures in China

"一带一路"伟大战略的提出及实施,为我国会计准则国际趋同工作提出了新的目标:促进"一带一路"沿途各国会计行业的协调发展。本文对"一带一路"沿途各国向国际财务报告准则(IFRS)趋同的情况进行了调查研究,发现沿途各国会计行业发展水平相差悬殊,并极具区域特色。在此基础上,本文为我国会计准则国际化发展提出了相应的对策和建议。

The proposition and implementation of the great strategy of ' the Belt and Road'put forward new targets for the international convergence of accounting standards in China. It's promoting the coordinated development of accounting in the countries along the 'the belt and road'. In this paper, we investigated the convergence of IFRS in these countries, and found that the development of accounting industry in these countries is very different, and the convergence has significantly regional characteristics.On this basis, we put forward the corresponding countermeasures and suggestions for the internationalization of accounting standards in China.