试论我国会计准则国际协调的差距与对策建议

Discussion on the Differences of the International Coordination of Chinese Accounting Standard and Countermeasures

随着世界经济一体化态势的发展,各国经济运行方式日渐趋同,迫切要求消除和减少各国会计之间的现实差异,会计协调作为解决这一问题的有效途径日益受到各国会计界的关注和重视。文章重点探讨了我国会计协调所存在的差距,提出了加快会计准则国际化的对策建议。

Along with the development of the integration of international economy, the economic operation mode of each country is getting the identical day by day, which requires urgently to eliminate and reduce the real differences among the accountings of all countries, and the accounting circles of all countries pay close attention to the accounting coordination that is an effective way to solve this problem. This paper probes emphatically into the differences existing in our country′s accounting coordination, and puts forward some countermeasures and suggestions of accelerating the internationalization of accounting standard.