探讨我国会计制度和准则的国际化

Discussion on the Internationalization of Accounting Criteria and System of China

本文阐述了我国会计制度、准则的国际化发展历程和原则 ,以及发展的方向 ,指出我国目前会计制度、准则与国际会计准则存在的差距 ,说明我国实行会计制度、准则国际化的意义。

This paper expounded the internationalization process, the principle and developmental direction of the accounting criteria and standards of China, pointed out the gap between the present criteria and system of accounts in China and the international accounting standards and explained the significance of the effectuation of internationalization of criteria and system of accounts in China.