资本市场全球化和会计准则国际化:动向与对策

Globalization of capital market and internationalization of accounting standards: trend and countermeasures

经济全球化、特别是资本市场全球化的趋势正在不断加强，党中央也已决定“十五”期间我国要在更大范围和更深程度上参与国际经济合作与竞争，因此，我们必须及时了解和掌握国际经济发展动向，积极研究各自工作领域的应对策略。目前，国际会计准则委员会（ＩＡＳＣ）正在进行重大改革，这是适应资本市场全球化而采取的重大举措。张为国 先生的文章全面而详细地介绍了这一改革的背景及内容，并结合我国会计准则制定上市公司信息披露规范以及注册会计师行业管理的实际，提出了许多具体的对策建议，具有很强的现实意义。由于本刊篇幅有限，对原文做了部分删节。

Editor's Note: Taking account ot the trend of economic globalization, especially the globalization of capital market, the cen- tral govenrnment has decided to have broader and deeper involvement in the international economic cooperation and competition dur- ing the tenth Five-year Plan period. There- fore, we must keep close watch on the devel- opment of international economy and study into strategies in different work domains. At present, IASC is under an overhaul reform which is an important step to adapt to the globalization of capital market. The article introduces the background and content of this reform and brings forward many detailed proposals on the establishment of accounting standards, the information disclosure of listed companies and the management of CPA pro- fession.